EXHIBIT 23.3


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of Valero Energy Corporation of our report dated April
10, 2003, except for paragraphs four and five of Note 14, as to which the date
is May 7, 2003, with respect to the financial statements of Orion Refining
Corporation, which appears in the Current Report on Form 8-K/A dated August
12, 2003.


PricewaterhouseCoopers LLP

New Orleans, Louisiana
September 17, 2003