EX-99.23 3 s3consent_spao121807.htm consent s3 spao
                                       Consent of Independent Registered Public Accounting Firm



We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated March 23, 2007
relating to the financial statements, which appears in Pruco Life Insurance Company's Annual Report on Form 10-K for the year ended
December 31, 2006.



PricewaterhouseCoopers LLP
New York, New York
December 18, 2007