EXHIBIT 23.1

                       Consent of Independent Accountants

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  on Forms S-8 (File No.  333-1972 and File No.  333-05771) of Everest
Reinsurance Holdings, Inc. of our report dated February 14, 2001 relating to the
financial  statements and financial statement  schedules,  which appears in this
Form 10-K.

PricewaterhouseCoopers LLP
New York, New York
March 29, 2001