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EXHIBIT 10 (a)
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Post-Effective Amendment
No. 16 to Registration Statement No. 33-41628 of Sun Life of Canada (U.S.)
Variable Account F on Form N-4 of our report dated February 10, 2000
accompanying the financial statements of Regatta, Regatta Gold, Regatta
Classic and Regatta Platinum Sub-Accounts included in Sun Life of Canada
(U.S.) Variable Account F, to the incorporation by reference of our report
dated February 10, 2000 accompanying the financial statements of Futurity,
Futurity II, Futurity Focus and Futurity Accolade Sub-Accounts included in
Sun Life of Canada (U.S.) Variable Account F appearing in the Statements of
Additional Information, which are part of such Registration Statement, to the
incorporation by reference of our report dated February 10, 2000 accompanying
the statutory financial statements of Sun Life Assurance Company of Canada
(U.S.), which includes explanatory paragraphs relating to the use of
statutory accounting practices which differ from accounting principles
generally accepted in the United States of America, appearing in each of the
Prospectuses, 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
accounting principles generally accepted in the United States of America.
We also consent to the references to us under the headings "Accountants" and
Appendix B - "Condensed Financial Information - Accumulation Units Values"
in each Prospectus and under the heading "Accountants" in the Statement of
Additional Information relating to each Prospectus, which are incorporated by
reference in this Post-Effective Amendment No. 16.
DELOITTE & TOUCHE LLP
Boston, Massachusetts
June 26, 2000
