Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

We hereby consent to the incorporation by reference in this Registration
Statement on Amendment No. 1 to Form S-3 (No. 333-106595) of our report dated
February 6, 2003 relating to the financial statements and financial statement
schedules, which appears in Everest Reinsurance Holdings, Inc.'s Annual Report
on Form 10-K for the year ended December 31, 2002. We also consent to the
references to us under the heading "Experts" in such Registration Statement.

PricewaterhouseCoopers LLP


New York, New York
September 9, 2003