Exhibit
23(ii)
CONSENT OF
INDEPENDENT ACCOUNTANTS
To the Board of
Directors of
Massachusetts Mutual
Life Insurance Company:
We hereby consent to the use in this
Registration Statement on Form S-2 of our report dated February 25, 1999,
which includes explanatory paragraphs relating to the use of statutory
accounting practices, which practices differ from generally accepted
accounting principles, relating to the statutory financial statements of
Massachusetts Mutual Life Insurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the
heading Experts in such Registration Statement.
PricewaterhouseCoopers LLP
Hartford,
Connecticut
March 30,
2000