EXHIBIT 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Forms S-8 (File No. 333-1972 and File No.  333-05771) and Form S-3
(File No.  333-97367) of Everest Re Holdings,  Inc. of our report dated February
6, 2002 relating to the financial  statements and financial  statement schedules
of Everest Reinsurance Holdings, Inc., which appears in this Form 10-K.




PricewaterhouseCoopers LLP
New York, New York
March 20, 2003