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EXHIBIT 10 (a)
INDEPENDENT AUDITORS' CONSENT
We consent to the use in this Pre-Effective Amendment No. 1 to the Registration
Statement on Form N-4 of Sun Life of Canada (U.S.) Variable Account F (Reg.
No. 333-41438) 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
use 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 use 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 Flex Four
Prospectus and the Futurity Select Four 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 heading "Accountants" in
each Prospectus and under the heading "Financial Statements" in the
Statement of Additional Information relating to each Prospectus.
DELOITTE & TOUCHE LLP
Boston, Massachusetts
September 22, 2000
