Exhibit 23(a) - Consent of Ernst and Young LLP, Independent Auditors

We consent to the reference of our firm under the caption "Experts" and to the
inclusion and incorporation by reference in the Registration Statement (Form S-2
No. 333-57212) and related prospectus of our reports dated March 22, 2004, 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, 2003 and 2002 and for each of the three years in the
period ended December 31, 2003, included in its Annual Report (Form 10-K) for
the year ended December 31, 2003, filed with the Securities and Exchange
Commission. We also consent to the inclusion of our reports dated March 22, 2004
relating to the statutory basis financial statements of Equitable Life Insurance
Company, United Life and Annuity Insurance Company and USG Annuity & Life
Company as of December 31, 2003 and 2002 and for the years then ended included
in this Registration Statement and related prospectus.


                                    /s/Ernst & Young LLP




Atlanta, Georgia
April 5, 2004