Exhibit
10(i)
CONSENT OF
INDEPENDENT AUDITORS’
To the Board of
Directors of
Massachusetts Mutual
Life Insurance Company
We consent to the
inclusion in this Post-Effective Amendment No. 6 to Registration Statement
No. 33-83798 on Form N-4 of our report dated February 14, 2000 on our audit
of the LifeTrust Segment of Massachusetts Mutual Variable Annuity Separate
Account 3 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 Massachusetts Mutual Life Insurance Company as of December 31,
1999 and 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
