Form: S-8

Securities to be offered to employees in employee benefit plans

CONSENTS OF INDEPENDENT ACCOUNTANTS

Published on


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Stock Options

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 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 Prudential Financial, Inc.'s Registration Statement on Form S-1
(No. 333-58524). We also consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated November 12, 2001
relating to the statement of financial position of Prudential Financial, Inc.,
which appears in the Registration Statement on Form S-1.

PricewaterhouseCoopers LLP
New York, New York
December 13, 2001

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