Exhibit 23

                       Consent of Independent Accountants

We hereby consent to the use in this Registration Statement on Form N-6 (the
"Registration Statement") of our report dated March 31, 2003, relating to the
financial statements of the Prudential Variable Appreciable Account, which
appears in such Registration Statement. We also consent to the use in this
Registration Statement of our report dated February 11, 2003, relating to the
consolidated financial statements of The Prudential Insurance Company of America
and its subsidiaries, which appears in such Registration Statement. We also
consent to the reference to us under the heading "Experts" in such Registration
Statement.


/s/ PricewaterhouseCoopers LLP

New York, New York
April 25, 2003


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