EX-99.23B 5 e10801_ex99-23b.txt CONSENT OF KPMG CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The General Partner and Unitholders AllianceBernstein L.P. AllianceBernstein Holding L.P. We consent to the incorporation by reference in the Prospectus Supplement constituting part of AXA Equitable Life Insurance Company's Registration Statement on Form S-3 of our reports dated February 24, 2006, with respect to the consolidated statements of income, changes in partners' capital and comprehensive income and cash flows of AllianceBernstein L.P. for the year ended December 31, 2005, and the statements of income, changes in partners' capital and comprehensive income and cash flows of AllianceBernstein Holding L.P. for the year ended December 31, 2005. We also consent to the incorporation by reference in the Prospectus Supplement of our reports dated February 24, 2006 appearing in AXA Equitable Life Insurance Company's Annual Report on Form 10-K for the year ended December 31, 2007 and to the reference of our firm as experts under the heading "Incorporation of certain documents by reference" in the Prospectus Supplement. /s/ KPMG LLP New York, New York November 13, 2008