Exhibit 23(a)

            Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our reports dated March 24, 2006 and February 27, 2004,
relating to the financial statements of American Skandia Life Assurance
Corporation which appears in its Annual Report on Form 10-K for the year ended
December 31, 2005.

/s/ PricewaterhouseCoopers LLP

New York, New York
June 29, 2006