<DOCUMENT>
<TYPE>EX-99.23.A
<SEQUENCE>4
<FILENAME>gris_82945-ex23a.txt
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
<TEXT>


                                 Exhibit 99.23.a

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


<PAGE>


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
            --------------------------------------------------------

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-1 of our report dated March 7, 2008 relating to the
financial statements, which appears in the PHL Variable Insurance Company's
Annual Report on Form 10-K for the year ended December 31, 2007. We also consent
to the reference to us under the headings "Experts" in such Registration
Statement.


/s/PricewaterhouseCoopers LLP
Hartford, Connecticut
April 16, 2008
</TEXT>
</DOCUMENT>