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EXHIBIT 10 (a)
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Post-Effective Amendment
No. 1 to the Registration Statement on Form N-4 of Sun Life of Canada (U.S.)
Variable Account F (Reg. No. 333-30844) 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, and to the incorporation by
reference of our report dated March 22, 2000 accompanying the financial
statements of Sun Life Assurance Company of Canada (U.S.), appearing in the
MFS Regatta Choice Prospectus and the Futurity III Prospectus, which are part
of such Registration Statement, and to the incorporation by reference of our
report dated February 10, 2000 appearing on 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 heading "Accountants" 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. 1.
DELOITTE & TOUCHE LLP
Boston, Massachusetts
June 26, 2000
