CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Prospectus and
Prospectus Supplement constituting part of this Post-Effective Amendment No. 3
to the Registration Statement No. 33-89510 on Form S-3 (the "Registration
Statement") of our report dated February 10, 1998 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, 1997. We also consent to the incorporation
by reference of our report on the Consolidated Financial Statement Schedules
dated February 10, 1998 which appears on page F-54 of such Annual Report on Form
10-K. We also consent to the reference to us under the heading "Independent
Accountants" in this Prospectus.

/s/ Price Waterhouse LLP

Price Waterhouse LLP
New York, New York
April 27, 1998