CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Prospectuses
constituting part of this Post-Effective Amendment No. 3 to Registration
Statement File No. 333-67876 on Form S-3 of our report dated February 6, 2002
relating to the financial statements, appearing on page F-1 of The Equitable
Life Assurance Society of the United States' Annual Report on Form 10-K for the
year ended December 31, 2001. We also consent to the incorporation by reference
of our report dated February 6, 2002 relating to the consolidated financial
statement schedules, which appears on page F-48 of such Annual Report on Form
10-K. We also consent to the reference to us under the heading "About our
independent accountants" in the Prospectuses.




/s/ PriceWaterhouseCoopers, LLP
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PriceWaterhouseCoopers, LLP
New York, New York
April 4, 2002