Form: POS AM

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

EXHIBIT 99.23(B)

Published on



INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Post Effective Amendment No. 3 on Form S-1 to the
Registration Statement No. 33-61143 of The Pruco Life Flexible Premium Variable
Annuity Account of the Pruco Life Insurance Company of our report
dated December 19, 1996, relating to the consolidated financial statements
of The Pruco Life Insurance Company and subsidiaries in the Prospectus, which
is part of such Registration Statement, and to the reference to us under the
heading "Experts" in such Prospectus.

/s/ DELOITTE & TOUCHE

Parsippany, New Jersey
April 15, 1998