Form: POS AM

Post-effective amendment to a registration statement that is not immediately effective upon filing

EXHIBIT 99.23(A)

Published on



Exhibit 99.23(a)



CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus constituting part of this
Post-Effective Amendment No. 3 to the registration statement on Form S-1 (the
"Registration Statement") of our reports dated March 20, 1998, relating to the
financial statements of the Discovery Preferred Variable Annuity Subaccounts
of the Pruco Life Flexible Premium Variable Annuity Account, and the Discovery
Select Variable Annuity Subaccounts of the Pruco Life Flexible Premium
Variable Annuity Account, which appear in such Prospectus.

We also consent to the use in the Prospectus constituting part of this
Registration Statement of our report dated March 23, 1998, relating to the
consolidated financial statements of Pruco Life Insurance Company and
Subsidiaries, which appears in such Prospectus.

We also consent to the reference to us under the heading "Experts" in the
Prospectus.




PRICE WATERHOUSE LLP

New York, New York
April 15, 1998