Please wait
Exhibit
23
Consent
of Independent Registered Chartered Accountants
We
consent to the incorporation by reference in this Registration Statement on Form
S-8 of our reports dated February 13, 2008 relating to the consolidated
financial statements of Sun Life Financial Inc. and the Internal Control Over
Financial Reporting (including the Comments by Independent Registered Chartered
Accountants on Canada-United States of America Reporting Differences) appearing
in the Annual Report on Form 40-F of Sun Life Financial Inc. for the year ended
December 31, 2007.
/s/
Deloitte & Touche LLP
Independent
Registered Chartered Accountants
Toronto,
Ontario
June
17, 2008