CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




The Board of Directors of Nationwide Life Insurance Company:


We consent to the use of our report dated March 1, 2004, with respect to the
consolidated balance sheets of Nationwide Life Insurance Company and
subsidiaries as of December 31, 2004 and 2003, and the related consolidated
statements of income, shareholder's equity and cash flows for each of the years
in the three-year period ended December 31, 2004, and all related financial
statement schedules incorporated by reference herein, and to the reference to
our firm under the heading "Experts" in the prospectus (File No. 333-104106).
Our report for Nationwide Life Insurance Company and subsidiaries refers to the
adoption of the American Institute of Certified Public Accountants' Statement of
Position 03-1, Accounting and Reporting by Insurance Enterprises for Certain
Long-Duration Contracts and for Separate Accounts, in 2004.





KPMG LLP
Columbus, Ohio
April 18, 2005