CONSENT OF MILLIMAN USA

Published on


EXHIBIT 23.4

[LETTERHEAD OF MILLIMAN USA]

November 14, 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/ Steven I. Schreiber

By: _________________________________

Steven I. Schreiber, M.A.A.A.

Principal
New York, New York

November 14, 2001