AS IMPACT





                                          CONSENT OF INDEPENDENT AUDITORS

We consent to the  reference to our firm under the caption  "Independent  Auditors" in the  Registration  Statement
(Form S-2 No.  33-91400)  and  related  Prospectus  of  American  Skandia  Life  Assurance  Corporation  and to the
incorporation  by  reference  therein of our  report  dated  February  3, 2003,  with  respect to the  consolidated
financial  statements of American Skandia Life Assurance  Corporation included in its Annual Report (Form 10-K) for
the year ended December 31, 2002,  filed with the Securities  and Exchange  Commission.  We also consent to the use
of our report dated March 25, 2003 on American Skandia Life Assurance  Corporation  Variable Account B appearing in
the Statement of Additional Information.



                                                              /s/ERNST & YOUNG LLP



Hartford, Connecticut
April 25, 2003