Form: S-1

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

CONSENT OF MILLIMAN & ROBERTSON, INC.

Published on



EXHIBIT 23.4

[LETTERHEAD OF MILLIMAN & ROBERTSON, INC.]


March 28, 2001


Re: The Prudential Insurance Company of America


Consent of Milliman & Robertson, Inc.

We consent to the use in this registration statement of Mr. McCarthy's
opinion letter dated December 12, 2000, as Annex A to the prospectus and to the
references made to Mr. McCarthy, to such letter and to Milliman & Robertson,
Inc., under the captions "Unaudited Pro Forma Condensed Consolidated Financial
Information", "Demutualization and Related Transactions" and "Experts".


Milliman & Robertson, Inc.



By:/s/ Daniel J. McCarthy
---------------------------------
Daniel J. McCarthy, M.A.A.A.
Consulting Actuary
New York, New York
March 28, 2001