We hereby consent to the incorporation by
reference in this Post-Effective Amendment No. 7 to the Registration Statement on Form N-4 (No. 333-257891) (the “Registration Statement”) of our report dated February 27, 2026 relating to the statutory financial
statements of New York Life Insurance and Annuity Corporation and consent to the incorporation by reference in the Registration Statement of our report dated April 7, 2026 relating
to the financial statements of each of the investment divisions of NYLIAC Variable Annuity Separate Account - III indicated in our report. We also consent to the references to us under the headings “Financial Statements” in such Registration Statement.