Exhibit 23(a) - Consent of Ernst and Young LLP, Independent Registered Public
Accounting Firm

We consent to the reference to our firm under the caption "Experts" and to the
inclusion and incorporation by reference in Post-Effective Amendment No. 3 to
the Registration Statement (Form S-2 No. 333-86276) and related prospectus of
our reports dated March 31, 2005, with respect to the consolidated financial
statements and schedules of ING Life Insurance and Annuity Company as of
December 31, 2004 and 2003 and for each of the three years in the period ended
December 31, 2004, included in its Annual Report (Form 10-K) for the year ended
December 31, 2004, filed with the Securities and Exchange Commission.

                                                        /s/ Ernst & Young LLP

Atlanta, Georgia
April 6, 2005