<DOCUMENT>
<TYPE>EX-99.23.A
<SEQUENCE>3
<FILENAME>exhibit23a.txt
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM
<TEXT>


                                  EXHIBIT 23(a)

                      CONSENT OF PRICEWATERHOUSECOOPERS LLP


<PAGE>


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We herby consent to the incorporation by reference in this Registration
Statement on Form S-1 of our report dated March 23, 2007 relating to the
financial statements of PHL Variable Insurance Company which appears in Form S-1
Registration Statement (No. 333-132399) Post-Effective Amendment No. 1, which is
incorporated by reference in Form S-1 Registration Statement (No. 333-132399)
Post Effective Amendment No. 2. We also consent to the reference to us under the
heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
Hartford, Connecticut
April 30, 2007

</TEXT>
</DOCUMENT>