GUARDIAN SEPARATE ACCT F OF THE GUARDIAN INS & ANNUITY CO, N-4/A, EX-99.10, 2000-09-11

GUARDIAN SEPARATE ACCT F OF THE GUARDIAN INS & ANNUITY CO
N-4/A, EX-99.10, 2000-09-11

Previous: GUARDIAN SEPARATE ACCT F OF THE GUARDIAN INS & ANNUITY CO, N-4/A, EX-99.9(B), 2000-09-11

Next: TONER SYSTEMS INTERNATIONAL INC, 10QSB, 2000-09-11




                                  EXHIBIT 99.10
                       CONSENT OF INDEPENDENT ACCOUNTANTS


      We hereby consent to the use in the Prospectus constituting part of this
Pre-Effective Amendment No. 1 to the Guardian Separate Account F registration
statement on Form N-4 (the "Registration Statement") of our report dated
February 14, 2000, relating to the consolidated financial statements of The
Guardian Insurance & Annuity Company, Inc., which appears in such Registration
Statement. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.


                 /s/ PricewaterhouseCoopers LLP
                 -------------------------------
                   PRICEWATERHOUSECOOPERS LLP

New York, New York
September 5, 2000