Exhibit (23)


                       Consent of Independent Accountants

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 11, 2003 relating to the
financial statements, which appears in Pruco Life Insurance Company of New
Jersey's Annual Report on Form 10-K for the year ended December 31, 2002.


Pricewaterhouse Coopers LLP
New York, New York
April 23, 2003