Exhibit 23a

           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, which appear in American Skandia Life
Assurance Corporation Company's Annual Report on Form 10-K for the year ended
December 31, 2005.

New York, New York
October 6, 2006