INDEPENDENT AUDITORS' CONSENT

The Board of Directors of Nationwide Life Insurance Company:




We consent to the use of our report for Nationwide Life Insurance Company and
subsidiaries dated January 30, 2003, incorporated by reference herein, and to
the reference to our firm under the heading "Experts" in the prospectus (File
No. 333-104106). Our report for Nationwide Life Insurance Company and
subsidiaries refers to a change to the method of accounting for derivative
instruments and hedging activities, and for purchased or retained interests in
securitized financial assets.





KPMG LLP
Columbus, Ohio
January 26, 2004