<DOCUMENT>
<TYPE>EX-99.23(A)
<SEQUENCE>4
<FILENAME>dex9923a.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
<PAGE>

                                 Exhibit 23(a)

                     Consent of PricewaterhouseCoopers LLP

                 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 heading "Experts" in such Registration
Statement.


/s/ PricewaterhouseCoopers LLP
Hartford, Connecticut
April 25, 2008
</TEXT>
</DOCUMENT>