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EXHIBIT 23.10

PRICEWATERHOUSECOOPERS

Assurance & Business Advisory Services
P.O. Box 360
Julianaplein 38
Willemstad—Curaçao
Netherlands Antilles
Telephone +599 (9) 430 0000
Facsimile +599 (9) 461 1118

CONSENT OF INDEPENDENT ACCOUNTANTS

        We hereby consent to the use in this Registration Statement on Form F-4 of Pemex Project Funding Master Trust of our report dated March 22, 2001 relating to the 2000 financial statements of P.M.I. Holdings N.V., which appears in such Registration Statement. We also consent to the references to us under the headings "Experts" in such Registration Statement.

Curaçao, February 11, 2003

/s/  PRICEWATERHOUSECOOPERS LLP PricewaterhouseCoopers LLP

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EXHIBIT 23.10

CONSENT OF INDEPENDENT ACCOUNTANTS