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EXHIBIT 10 (a)
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Post-Effective Amendment
No. 4 to the Registration Statement on Form N-4 of Sun Life of Canada (U.S.)
Variable Account F (Reg. No. 333-82957) of our report dated February 10, 2000
accompanying the financial statements of the Futurity, Futurity II, Futurity
Focus and Futurity Accolade 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 the 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 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 the Futurity Accolade Prospectus and the MFS Regatta Extra
Prospectus, 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 reference to us under the headings "Accountants" and
"Appendix B - Condensed Financial Information -- Accumulation Unit Values"
appearing in the Futurity Accolade Prospectus, under the heading "Accountants"
in the MFS Regatta Extra Prospectus, and under the heading "Financial
Statements" in the Statement of Additional Information relating to each
Prospectus, which are incorporated by reference in this Post-Effective
Amendment No. 4.
DELOITTE & TOUCHE LLP
Boston, Massachusetts
September 8, 2000
