Exhibit
10(i)
CONSENT OF
INDEPENDENT AUDITORS’
We consent to the
inclusion in this Post-Effective Amendment No. 5 to the Registration
Statement No. 333-01363 on Form N-4 of our report dated February 14, 2000 on
our audit of Panorama Separate Account as of December 31, 1999 and for the
year then ended, and of our report dated February 1, 2000, on our audit of
the statutory financial statements of Massachusetts Mutual Life Insurance
Company as of December 31, 1999 and for the year then ended, which includes
explanatory paragraphs relating to the use of statutory accounting
practices, which differ from generally accepted accounting principles. We
also consent to the reference to our Firm under the caption
“Experts” appearing in the Statement of Additional
Information.
DELOITTE
& TOUCHE
LLP
Hartford,
Connecticut
April 24,
2000
