EXHIBIT 23

                       Consent of Independent Accountants


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 10, 2004 relating to the
financial statements, which appears in Pruco Life Insurance Company's Annual
Report on Form 10-K for the year ended December 31, 2003.


PricewaterhouseCoopers LLP
New York, New York


April 7, 2004