MFS Variable Insurance Trust Ii N-14 Registration statement for investment companies business combination

EXHIBIT 99.14

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACOUNTING FIRM

We consent to the incorporation by reference of our reports dated February 20, 2007 related to the financial statements and financial highlights of Capital Opportunities Series and Core Equity Series  for the year ended December 31, 2006 appearing in the Annual Reports on Form N-CSR of MFS/Sun Life Series Trust in the combined Prospectus/Proxy Statement included in this Registration Statement on Form N-14 of Core Equity Series.

We also consent to the references to us under the captions “Independent Registered Public Accounting Firm” and “Representations and Warranties” (section 4 paragraphs 4.1(f) and 4.2(g) of the Form of Plan of Reorganization) included in such combined Proxy/Prospectus and “Independent Registered Public Accounting Firm and Financial Statements” in the Statement of Additional Information which are part of such Registration Statement.

DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP

Boston, Massachusetts

March 5, 2007