EXHIBIT 23.1







                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Forms S-8 (File No. 333-1972 and File No.  333-05771) and Form S-3
(File No.  333-97367) of Everest Re Group,  Ltd. of our report dated February 6,
2003, relating to the financial  statements and financial  statement  schedules,
which  appears in this Form 10-K.  We also consent to the  reference to us under
the heading "Selected Financial Data" in this Form 10-K.





New York, New York
March 14, 2003