EXHIBIT 23.1

                      CONSENT OF PRICEWATERHOUSECOOPERS LLP









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

       We hereby consent to the use in this Registration Statement on Form S-1
of our report dated February 5, 2002 relating to the financial statements of PHL
Variable Insurance Company, which appears in such Registration Statement. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.




/s/ PricewaterhouseCoopers LLP
Hartford, Connecticut
April 26, 2002