CONSENT OF INDEPENDENT AUDITORS


We  hereby  consent  to the  incorporation  by  reference  in  the  Prospectuses
constituting  part  of  this  Post-Effective  Amendment  No.  2 to  Registration
Statement  File No.  333-104713  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  appear 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 23, 2004