CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the use in this Registration Statement on Form S-6 for
MONY Variable Account L--Last Survivor Flexible Premium Variable Universal Life
Insurance Policy of our report dated February 8, 2001, relating to the
consolidated financial statements of MONY Life Insurance Company and
Subsidiaries, 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