<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>dex231.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSE COOPERS LLP.
<TEXT>
<PAGE>

                                                                   Exhibit 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 12, 2002 relating to the
financial statements and financial statement schedules of Prudential Financial,
Inc., which appears in the Annual Report on Form 10-K of Prudential Financial,
Inc. for the year ended December 31, 2001.

                                          PRICEWATERHOUSECOOPERS LLP

                                          /S/ PRICEWATERHOUSECOOPERS LLP
                                          New York, New York
                                          May 8, 2002

</TEXT>
</DOCUMENT>