Exhibit 23.1



            Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Experts" in
Post-Effective Amendment No. 2 to the Registration Statement on Form S-3 (No.
333-123457) and related Prospectus of ING USA Annuity and Life Insurance Company
for the registration of $5,000,000,000 secured medium-term notes and to the
incorporation by reference therein of our reports dated March 24, 2006, with
respect to the financial statements and schedules of ING USA Annuity and Life
Insurance Company included in its Annual Report (Form 10-K) for the year ended
December 31, 2005, filed with the Securities and Exchange Commission.


                                                 /s/ Ernst & Young LLP


Atlanta, Georgia
September 6, 2006