<DOCUMENT>
<TYPE>EX-99.10A
<SEQUENCE>4
<FILENAME>file003.txt
<DESCRIPTION>CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
<TEXT>

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Statement of Additional Information
constituting part of this Registration Statement on Form N-4 of (1) our report
dated February 4, 2003 relating to the financial statements of Separate Account
Nos. 13, 10, 4, 3 and 66 of The Equitable Life Assurance Society of the United
States for the year ended December 31, 2002, and (2) our report dated February
4, 2003 relating to the consolidated financial statements of The Equitable Life
Assurance Society of the United States for the years ended December 31, 2002 and
2001. We also consent to the references to us under the headings "Condensed
Financial Information" and "About Our Independent Accountants" in such
Registration Statement.

/s/PricewaterhouseCoopers LLP
-----------------------------
New York, New York
April 24, 2003




</TEXT>
</DOCUMENT>