Form: POS AMI

Post-effective amendment (for filings made under the 1940 Act only)

CONSENT

Published on



Exhibit 23(a)

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus constituting part of this
Post-Effective Amendment No. 2 to the registration statement on Form S-1 (the
"Registration Statement") of our report dated March 21, 1997, relating to the
consolidated financial statements of Pruco Life Insurance Company and
Subsidiaries, which appears in such Prospectus.

We also consent to the application of our report to the Financial Statement
Schedules of Pruco Life Insurance Company and Subsidiaries for the year ended
December 31, 1996 listed under item 16(b) of this Registration Statement when
such schedules are read in conjunction with the financial statements referred to
in our report. The audit referred to in such report also included these
schedules.

We also consent to the reference to us under the heading "Experts" in the
Prospectus.


PRICE WATERHOUSE LLP

1177 Avenue of the Americas
New York, New York 10036
April 24, 1997