Form: S-1/A

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

CONSENT OF INDEPENDENT AUDITORS

Published on


Exhibit 23.6

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 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
December 12, 2001