Form: POS AM

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

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Published on


Exhibit 23

Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated March 14, 2008 relating to the
financial statements, which appear in Pruco Life Insurance Company's Annual
Report on Form 10-K for the year ended December 31, 2007.

New York, New York
April 25, 2008