Form: POS AM

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

WRITTEN COUNSEL 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 appears in Pruco Life Insurance Company's Annual
Report on Form 10-K for the year ended December 31, 2003.



PricewaterhouseCoopers LLP






/s/ PricewaterhouseCoopers LLP
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New York, New York
April 7, 2004