CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 of our report dated March 17, 2000 relating to the
financial statements, which appears in Penn Treaty American Corporation's Annual
Report on Form 10-K for the year ended December 31, 1999. We also consent to the
references to us under the headings "Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP
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    PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
November 13, 2000