CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the incorporation by reference in the Prospectuses
constituting part of this Post-Effective Amendment No. 13 to Registration
Statement File No. 33-89510 on Form S-3 of our report dated March 9, 2004
relating to the financial statements, appearing on page F-1 of The Equitable
Life Assurance Society of the United States' Annual Report on Form 10-K for the
year ended December 31, 2003. We also consent to the incorporation by reference
of our report dated March 9, 2004 relating to the consolidated financial
statement schedules, which appears on page F-56 of such Annual Report on Form
10-K. We also consent to the reference to us under the heading "About our
independent auditors" in the Prospectuses.

/s/ PricewaterhouseCoopers LLP
New York, New York
April 16, 2004