<PAGE>
Exhibit 99-B.10
CONSENT OF INDEPENDENT AUDITORS
The Board of Directors of Aetna Insurance Company of America and
Contractholders of Aetna Variable Annuity Account I:
We consent to the use of our report dated February 11, 2000, relating
to the financial statements of the Aetna Variable Annuity Account I and
our report dated March 22, 2000, relating to the consolidated financial
statements of Aetna Insurance Company of America, which are
incorporated by reference in this Amendment no. 12 to Registration
Statement on Form N-4 (File No. 33-59749).
/s/ KPMG LLP
Hartford, Connecticut
December 13, 2000
