Consent of Independent Accountants


We hereby consent to the incorporation by reference in each Prospectus
constituting part of this Post-Effective Amendment No. 5 to the Registration
Statement No. 33-88456 on Form S-3 of our report dated February 7,1996,
appearing on page F-1 of The Equitable Life Assurance Society of the United
States ' Annual Report on Form 10-K for the year ended December 31,1995. We
also consent to the incorporation by reference of our report on the
Consolidated Financial Statement Schedules dated February 7,1996, which
appears on page F-41 of such Annual Report on Form 10-K. We also consent to
the references to us under the headings "Independent Accountants" in each
Prospectus.


/s/ Price Waterhouse LLP

Price Waterhouse LLP
New York, New York
August 28,1996