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EXHIBIT (10)(b)
INDEPENDENT AUDITORS' CONSENT
We consent to the use in this Post-Effective Amendment No. 15 to Registration
Statement No. 33-45380 of ML of New York Variable Annuity Separate Account B on
Form N-4 of our reports on (i) ML Life Insurance Company of New York dated
February 28, 2000, and (ii) ML of New York Variable Annuity Separate Account B
dated February 14, 2000, appearing in the Statement of Additional Information,
which is a part of such Registration Statement, and to the reference to us under
the heading "Experts" in the Prospectus, which is a part of such Registration
Statement.
/s/ DELOITTE & TOUCHE LLP
New York, New York
July 7, 2000
