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 March 11, 2004, incorporated by reference herein, and to the
reference to our firm under the heading "Experts" in the prospectus (File No.
333-104106). Our report covering the December 31, 2001 financial statements 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
April 20, 2004