EXHIBIT 5.

                      CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the use in this Registration Statement on Form S-6
(Registration No. 333-72594) 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

January 3, 2002