Exhibit
10(i)
CONSENT OF
INDEPENDENT AUDITORS’
To the Board of
Directors of
C.M. Life Insurance
Company
We consent to the
inclusion in this Post-Effective Amendment No. 10 to Registration Statement
No. 33-45122 on Form N-4 of our report dated February 14, 2000 on our audit
of Panorama Plus Separate Account as of December 31, 1999 and for the year
then ended, and of our report dated February 1, 2000, on our audit of the
statutory financial statements of C.M. Life Insurance Company as of December
31, 1999 for the year then ended, which includes explanatory paragraphs
relating to the use of statutory accounting practices, which differ from
generally accepted accounting principles. We also consent to the reference
to our Firm under the caption “Experts” appearing in the Statement
of Additional Information.
DELOITTE
& TOUCHE
LLP
Hartford,
Connecticut
April 24,
2000
