Form: S-1

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

Documents

CONSENT OF PRICEWATERHOUSECOOPERS

Published on


Exhibit 23.6

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form S-1 of our
report dated August 10, 2001 relating to the statement of financial position
of Gibraltar Life Insurance Company, Ltd., which appears in such Registration
Statement.

/s/ PricewaterhouseCoopers

Tokyo, Japan
October 1, 2001