<PAGE>
Exhibit 23
INDEPENDENT AUDITORS' CONSENT
We consent to the use in this Registration Statement of Sun Life
Assurance Company of Canada (U.S.) on Form S-2 of our report dated March 22,
2000 accompanying the financial statements of Sun Life Assurance Company of
Canada (U.S.), appearing in the Prospectus for MFS Regatta Access Variable
and Fixed Annuity and in the Prospectus for Futurity Focus II Variable and
Fixed Annuity, which are part of such Registration Statement, and to the
incorporation by reference of our report dated February 10, 2000 appearing in
the Annual Report on Form 10-K of Sun Life Assurance Company of Canada (U.S.)
for the year ended December 31, 1999, which includes explanatory paragraphs
relating to the use of statutory accounting practices which differ from
generally accepted accounting principles.
We also consent to the references to us under the heading "Accountants" in
such Prospectuses.
DELOITTE & TOUCHE LLP
Boston, Massachusetts
June 14, 2000
