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EXHIBIT 10 (a)
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Post-Effective Amendment
No. 17 to the Registration Statement on Form N-4 of Sun Life of Canada (U.S.)
Variable Account F (Reg. No. 33-41628) 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 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. 17.
DELOITTE & TOUCHE LLP
Boston, Massachusetts
September 8, 2000
