CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The General Partner and Unitholders
AllianceBernstein L.P.
AllianceBernstein Holding L.P.

We consent to the incorporation by reference in the Prospectuses constituting
part of this Registration Statement on Form S-1 of our reports dated February
24, 2006, with respect to the consolidated statements of income, changes in
partners' capital and comprehensive income and cash flows of AllianceBernstein
L.P. for the year ended December 31, 2005, and the statements of income, changes
in partners' capital and comprehensive income and cash flows of
AllianceBernstein Holding L.P. for the year ended December 31, 2005. We also
consent to the incorporation by reference in the Prospectuses of our reports
dated February 24, 2006 appearing in AXA Equitable Life Insurance Company's
Annual Report on Form 10-K for the year ended December 31, 2007 and to the
reference of our firm as experts under the heading "Incorporation of certain
documents by reference" in the Prospectuses.


/s/ KPMG LLP
New York, New York
April 21, 2008