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EXHIBIT 23(a)
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We hereby consent to the incorporation by reference in this
Post-Effective Amendment No. 1 on Form S-3 to the Registration Statement on Form
S-1 (File No. 333-79837) of our report dated March 20, 2000 relating to the
financial statements and financial statement schedule of New Valley Corporation,
which appears in New Valley Corporation's Annual Report on Form 10-K for the
year ended December 31, 1999. We also consent to the reference to us under the
heading "Experts" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
Miami, Florida
September 18, 2000
