CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference
in this Post-Effective Amendment to Registration Statement File Nos. 033-85442/811-08828 on Form N-4 of our report dated March 26, 2026, relating to the financial statements
comprising each of the Subaccounts of New England Variable Annuity Separate Account, appearing in form N-VPFS of
New England Variable Annuity Separate Account for the year ended December 31, 2025. We also consent to the
reference to us under the heading "Independent Registered Public Accounting Firm" in the Statement of Additional
Information, which is part of such Registration Statement.
/s/ DELOITTE & TOUCHE LLP
Charlotte, North Carolina
April 21, 2026