Exhibit

We hereby consent to the use in this Registration Statement on Form S-1 of The Prudential Insurance Company of America (the “Registration Statement”) of our reports dated March 29, 2019, relating to the financial statements of The Prudential Variable Contract Real Property Account, which appear in such Registration Statement. We also consent to the use in this Registration Statement of our report dated March 29, 2019, relating to the financial statements and financial statement schedule of The Prudential Variable Contract Real Property Partnership, which appears in such Registration Statement. We also consent to the references to us under the heading “Experts” in such Registration Statement.