CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the use in this Registration Statement on Form S-6 for
MONY America Variable Account L--Last Survivor Variable Universal Life
Insurance Policy of our report dated February 8, 2001 relating to the financial
statements of MONY Life Insurance Company of America, which appears in such
Registration Statement. We also consent to the references to us under the
headings "Independent Accountants" and "Financial Statements" in such
Registration Statement.

PricewaterhouseCoopers LLP
New York, New York
October 31, 2001