CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Independent Auditors"
and to the use of our report dated March 22, 2002 accompanying the consolidated
financial statements of The Manufacturers Life Insurance Company (U.S.A.) and to
the use of our report dated February 1, 2002 accompanying the financial
statements of Separate Account Four of The Manufacturers Life Insurance Company
of America in  Post-Effective Amendment No. 1 to the Registration Statement No.
333-71312 on Form S-6 and related prospectus of Separate Account N of The
Manufacturers Life Insurance Company (U.S.A.).


                                                           /s/ ERNST & YOUNG LLP


Philadelphia, Pennsylvania
April 23, 2002