Consent of Independent Registered Public Accounting Firm



     We hereby consent to the  incorporation  by reference in this  Registration
Statement on Form S-3 of our reports  dated March 24, 2006 and February 27, 2004
relating to the  financial  statements,  which  appear in American  Skandia Life
Assurance  Corporation  Company's  Annual Report on Form 10-K for the year ended
December 21, 2005.



New York, New York
March 2, 2007