Form: S-1

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

CONSENT OF PRICEWATERHOUSECOOPERS LLP

Published on



EXHIBIT 23.1


CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this 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 April 6, 2001 relating to the
financial statements 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
April 9, 2001