Exhibit 10.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in (i) the Registration Statements filed on Form F-3
(File Nos. 333-84226, 333-128361, 333-129962 and 333-130040) and in any related Prospectus
and (ii) the Registration Statements on Form S-8 (File Nos: 333-11368, 333-11414, 333- 13038,
333-13664, 333-13668, 333-14254, 333-14252, 333-81564, 333-92220, 333-108833, 333-
125075, 333-137354 and 333-149631) of our reports dated March 17, 2008, with respect to the
consolidated financial statements and schedules of ING Groep N.V., and the effectiveness of
internal control over financial reporting of ING Groep N.V., included in this Annual Report (Form 20-
F) for the year ended December 31, 2007.
Amsterdam, The Netherlands
March 17, 2008
Ernst & Young Accountants