EXHIBIT 7
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Prospectus constituting part of The
Guardian Separate Account N registration statement on Form S-6 (the
"Registration Statement") of our report dated February 14, 2000, relating to the
consolidated financial statements of The Guardian Insurance & Annuity Company,
Inc., which appear in such Registration Statement. We also consent to the
reference to us under the heading "Financial and Actuarial Experts" in such
Registration Statement.
/s/ PricewaterhouseCoopers LLP
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PRICEWATERHOUSECOOPERS LLP
New York, New York
July 14, 2000
