EXHIBIT 23


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

         We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 333-24217, 333-50189, 333-59210 and 333-71596) and
on Form S-3 (Nos. 333-46055, 33-38869, 33-63119, 333-45377, 333-56873,
333-62156, 333-69294 and 333-82212) of Vector Group Ltd. of our report dated
March 12, 2004 relating to the financial statements and financial statement
schedule, which appears in this Form 10-K.




/s/ PricewaterhouseCoopers LLP
Miami, Florida
March 12, 2004