Exhibit 23

            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 14, 2008 relating to the
 financial statements, which appear in Pruco Life Insurance Company's Annual
 Report on Form 10-K for the year ended December 31, 2007.

 New York, New York
 April 25, 2008