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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. 333-31248) 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 March 22, 2000 accompanying the financial statements of Sun Life
Assurance Company of Canada (U.S.), appearing in the MFS Regatta Access
Prospectus and the Futurity Focus II 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, which are
incorporated by reference in this Post-Effective Amendment No.1.
DELOITTE & TOUCHE LLP
Boston, Massachusetts
September 8, 2000
