CONSENT OF INDEPENDENT ACCOUNTANTS
Published on
Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in this Amendment No. 5 to the Registration
Statement on Form S-1 of our reports dated March 13, 2001, except for Note 18,
as to which the date is April 2, 2001, relating to the financial statements
and financial statement schedules of the Prudential Insurance Company of
America, which appear in such Registration Statement. We also consent to the
use in this Registration Statement on Form S-1 of our report dated November
12, 2001 relating to the statement of financial position of Prudential
Financial, Inc., which appears in such Registration Statement. We also consent
to the reference to us under the heading "Experts" in such Registration
Statement.
/s/ PricewaterhouseCoopers LLP
New York, New York
December 12, 2001