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                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form S-3 (the
"Registration Statement") of our report dated March 30, 2001, relating to the
financial statements of the Pruco Life of New Jersey Flexible Premium Variable
Annuity Account, which appears in such Registration Statement.

We also consent to the use in this Registration Statement of our report dated
March 13, 2001, relating to the financial statements of Pruco Life Insurance
Company of New Jersey, which appears in such Registration Statement.

We also consent to the reference to us under the heading "Experts" in such
Registration Statement.


PricewaterhouseCoopers LLP

May 29, 2001