Consent of Independent Auditors


The Shareholder and Board of Directors of
Aetna Life Insurance and Annuity Company:


We consent to the incorporation by reference in the registration statement No.
333-49599 on Post-Effective Amendment No. 1 on Form S-2 of Aetna Life Insurance
and Annuity Company and Subsidiary (the "Company") of our reports dated February
3, 1998 relating to the consolidated balance sheets of the Company as of
December 31, 1998 and 1997, and the related consolidated statements of income,
changes in shareholder's equity, and cash flows and all related schedules for
each of the years in the three-year period ended December 31, 1998, which
reports appear in the December 31, 1998 annual report on Form 10-K of the
Company and to the reference to our firm under the heading "Experts" in the
prospectus.


                                                /s/ KPMG LLP


Hartford, Connecticut
April 20, 1999