CORPORATE SPONSORED VUL SEPARATE ACCOUNT I, S-6, EX-99.7, 2000-10-20

CORPORATE SPONSORED VUL SEPARATE ACCOUNT I
S-6, EX-99.7, 2000-10-20

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                                                                  Exhibit 7

                      [PRICEWATERHOUSECOOPERS LETTERHEAD]


                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the use in the Prospectus constituting part of this
registration statement on Form S-6 (the "Registration Statement") of our report
dated March 1, 2000, relating to the financial statements of New York Life
Insurance and Annuity Corporation which appear in such Prospectus.  We also
consent to the reference to us under the heading "Experts" in such Prospectus.



/s/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP
1177 Avenue of the Americas
New York, New York
October 13, 2000