CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 (No. 333-117052) of our reports dated March 17, 2005 and
February 27, 2004, relating to the financial statements of American Skandia Life
Assurance Corporation ("American Skandia") as of December 31, 2004 and December
31, 2003 and for the year ended December 31, 2004 and for the four months ended
April 30, 2003 and the eight months ended December 31, 2003, which reports are
included in American Skandia's Annual Report on Form 10-K for the year ended
December 31, 2004.

/s/ PricewaterhouseCoopers LLP

Hartford, Connecticut
April 8, 2005