Form: S-8

Securities to be offered to employees in employee benefit plans

Documents

CONSENT OF INDEPENDENT ACCOUNTANTS

Published on


23.1

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated August 10, 2001 relating to the
statement of financial position of Gibraltar Life Insurance Company, Ltd.,
which appears in Prudential Financial, Inc.'s Registration Statement on Form
S-1 (No. 333-58524).

PricewaterhouseCoopers LLP
Tokyo, Japan
December 14, 2001

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