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EXHIBIT (10)
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment to the registration statement
on Form N-4 (the "Registration Statement") of our report dated March 17, 2000,
relating to the financial statements of the Discovery Select Variable Annuity
Subaccounts of Pruco Life of New Jersey Flexible Premium Variable Annuity
Account, which appears in such Statement of Additional Information.
We also consent to the use in the Statement of Additional Information
constituting part of this Registration Statement of our report dated March 21,
2000, relating to the financial statements of Pruco Life Insurance Company of
New Jersey, which appears in such Statement of Additional Information.
We also consent to the reference to us under the heading "Experts" in the
Statement of Additional Information.
PricewaterhouseCoopers LLP
New York, New York
November 3, 2000
