Form: S-8

Securities to be offered to employees in employee benefit plans

CONSENT OF PRICEWATERHOUSE COOPERS LLP.

Published on


Exhibit 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 February 12, 2002 relating to the
financial statements and financial statement schedules of Prudential Financial,
Inc., which appears in the Annual Report on Form 10-K of Prudential Financial,
Inc. for the year ended December 31, 2001.

PRICEWATERHOUSECOOPERS LLP

/S/ PRICEWATERHOUSECOOPERS LLP
New York, New York
May 8, 2002