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. 2 to
the Registration Statement (Form S-2 No. 333-104539) and related prospectus of
our reports dated March 18, 2005, with respect to the consolidated financial
statements and schedules of ING USA Annuity and Life Insurance Company (formerly
Golden American Life Insurance 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