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INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Post-Effective Amendment
No. 7 to the Registration Statement on Form N-4 of Sun Life of Canada (U.S.)
Variable Account F (Reg. No. 333-05227) 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, appearing in the Statement of Additional
Information, which is 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 the MFS Regatta Classic Prospectus and
the Futurity Focus 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 each 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. 7.
DELOITTE & TOUCHE LLP
Boston, Massachusetts
June 26, 2000
