EXHIBIT 23

            Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated March 25, 2005 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, 2004.


PricewaterhouseCoopers LLP
New York, New York

April 6, 2005