QuickLinks -- Click here to rapidly navigate through this document
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated March 1, 2002 relating to the financial statements and financial statement schedules, which appears in Protective Life Insurance Company's Annual Report on Form 10-K for the year ended December 31, 2001. We also consent to the references to us under the headings "Experts" and "Selected Financial Information" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Birmingham, Alabama
November 1, 2002
CONSENT OF INDEPENDENT ACCOUNTANTS