EX-99.27(N) 2 dex9927n.txt CONSENT OF INDEPENDENT AUDITORS Consent of Independent Registered Public Accounting Firm We consent to the reference to our firm under the caption "Independent Registered Public Accounting Firm" and to the use of our report dated March 21, 2006 with respect to the financial statements of John Hancock Life Insurance Company (U.S.A.) (formerly known as Manufacturer's Life Insurance Company (U.S.A.)), which are contained in the Statement of Additional Information in Post-Effective Amendment No. 5 in the Registration Statement (Form N-6 No. 333-100567) and related Prospectus of John Hancock Life Insurance Company (U.S.A.) Separate Account N (formerly known as Manufacturer's Life Insurance Company (U.S.A.) Separate Account N). /s/ Ernst & Young LLP Boston, Massachusetts April 25, 2006 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the reference to our firm under the caption "Independent Registered Public Accounting Firm" and to the use of our reports dated March 24, 2006 with respect to the financial statements of John Hancock Life Insurance Company (U.S.A.) Separate Account N [formerly Manufacturers Life Insurance Company (U.S.A.) Separate Account N], which are contained in the Statement of Additional Information in Post-Effective Amendment No. 5 in the Registration Statement [Form N-6 No. 333-100567] and related Prospectus of John Hancock Life Insurance Company (U.S.A.) Separate Account N [formerly Manufacturers Life Insurance Company (U.S.A.) Separate Account N]. /s/ Ernst & Young LLP Chartered Accountants Toronto, Canada, April 25, 2006.