Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements Nos. 333-11998, 333-107242 and 333-129762 on Form S-8, and in Registration Statements Nos. 333-124713 and 333-133573 on Form S-3 of our reports dated March 1, 2007, relating to the consolidated financial statements and financial statement schedules of PartnerRe Ltd. and subsidiaries and management’s report on the effectiveness of internal control over financial reporting, appearing in this Annual Report on Form 10-K of PartnerRe Ltd. and subsidiaries for the year ended December 31, 2006.

/s/    DELOITTE & TOUCHE        

Deloitte & Touche

Hamilton, Bermuda

March 1, 2007