Form: S-1

General form for registration of securities under the Securities Act of 1933

CONSENT OF MILLIMAN USA

Published on


Exhibit 23.5

[LETTERHEAD OF MILLIMAN USA]

October 2, 2001

RE: The Prudential Insurance Company of America

Consent of Milliman USA

We consent to the use in the registration statement of Mr. McCarthy's opinion
letter dated December 12, 2000, as Annex A to the prospectus and to the
references made to Mr. McCarthy, to such letter and to Milliman USA under the
captions "Unaudited Pro Forma Condensed Consolidated Financial Information",
"Demutualization and Related Transactions" and "Experts".

Milliman USA

/s/ Daniel J. McCarthy
By: _________________________________
Daniel J. McCarthy, M.A.A.A.
Principal
New York, New York
October 2, 2001