Exhibit
10(i)
CONSENT OF
INDEPENDENT AUDITORS’
To the Board of
Directors of
Massachusetts Mutual
Life Insurance Company
We consent to the
inclusion in this Post-Effective Amendment No. 19 to Registration Statement
No. 2-75413 on Form N-4 of our reports dated February 1, 2000 on our audit
of Variable Annuity Fund 4 and Flex Annuity IV (Qualified) Segments of
Massachusetts Mutual Variable Annuity Separate Account 1, February 14, 2000
on our audit of the Flex Annuity IV (Non-qualified) Segment of Massachusetts
Mutual Variable Annuity Separate Account 2 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” in the Statement of Additional Information.
DELOITTE
& TOUCHE LLP
Hartford,
Connecticut
April 24,
2000
