NEW ENGLAND VARIABLE ACCOUNT
485BPOS, EX-99.10II, 2001-01-19
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                                                                  Exhibit 10(ii)

[Sutherland Asbill & Brennan LLP]



                   CONSENT OF SUTHERLAND ASBILL & BRENNAN LLP


We consent to the reference to our firm in the statement of additional
information included in Post-Effective Amendment No. 6 to the Registration
Statement on Form N-4 for Zenith Accumulator, issued through The New England
Variable Account (File No. 333-11131). In giving this consent, we do not admit
that we are in the category of persons whose consent is required under Section 7
of the Securities Act of 1933.



                         SUTHERLAND ASBILL & BRENNAN LLP



                         By:      /s/ Kimberly J. Smith
                              -------------------------------------------------
                                  Kimberly J. Smith

Washington, D.C.
January 19, 2001


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