Form: POS AM

Post-effective amendment to a registration statement that is not immediately effective upon filing

CONSENT OF PRICEWATERHOUSECOOPERS LLP

Published on


Exhibit (23)

Consent of Independent Accountants

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 10, 2004 relating to the
financial statements, which appear in Pruco Life Insurance Company's Annual
Report on Form 10-K for the year ended December 31, 2003.

PricewaterhouseCoopers LLP


New York, New York
April 7, 2004


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