<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>19
<FILENAME>dex232.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP FOR EVEREST HOLDINGS
<TEXT>
<PAGE>
                                                                    Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 6, 2003 relating to the
financial statements and financial statement schedules, which appears in Everest
Reinsurance Holdings, Inc.'s Annual Report on Form 10-K for the year ended
December 31, 2002. We also consent to the references to us under the heading
"Experts" in such Registration Statement.

PricewaterhouseCoopers LLP


New York, New York
June 26, 2003

</TEXT>
</DOCUMENT>