CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Statement of Additional Information
constituting part of this Amendment to the Registration Statement on Form N-4
(the "Registration Statement") of (1) our reports dated February 5, 2001
relating to the financial statements of Separate Account Nos. 3, 4, 10, 51 and
66 of The Equitable Life Assurance Society of the United States, and (2) our
report dated February 5, 2001 relating to the consolidated financial statements
of The Equitable Life Assurance Society of the United States. We also consent to
the use in the Prospectus Supplement constituting part of this Registration
Statement of our report dated February 5, 2001 relating to the financial
statements of Separate Account No. 4 of The Equitable Life Assurance Society of
the United States. 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 25, 2001