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EXHIBIT (10)(a)
[SUTHERLAND ASBILL & BRENNAN LLP LETTERHEAD]
CONSENT OF SUTHERLAND ASBILL & BRENNAN LLP
We hereby consent to the reference to our name under the caption "Legal
Matters" in the Prospectus filed as part of Post-Effective Amendment No. 15 to
Form N-4 (File No. 33-45380) for ML of New York Variable Annuity Separate
Account B of ML Life Insurance Company of New York. In giving this consent, we
do not admit that we are in the category of persons whose consent is required
under Section 7 of the Securities Act of 1933.
SUTHERLAND ASBILL & BRENNAN LLP
/s/ KIMBERLY J. SMITH
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Kimberly J. Smith, Esq.
Washington, D.C.
July 7, 2000
