Consent of Independent Accountants



We  hereby  consent  to the  use in the  Prospectus  constituting  part  of this
Post-Effective  Amendment  to  the  registration  statement  on  Form  S-6  (the
"Registration  Statement")  of our report dated March 30, 2001,  relating to the
financial  statements of the  Survivorship  Preferred  Life  Subaccounts  of the
Prudential Variable Appreciable Account, which appears in such Prospectus.

We  also  consent  to the  use in  the  Prospectus  constituting  part  of  this
Registration  Statement  of our report  dated  March 13,  2001,  relating to the
consolidated financial statements of The Prudential Insurance Company of America
and its subsidiaries, which appears in such Prospectus.

We also  consent  to the  reference  to us under the  heading  "Experts"  in the
Prospectus.



PricewaterhouseCoopers LLP

New York, New York
April 23, 2001