PROTECTIVE LIFE INSURANCE CO
S-1/A, 2000-04-05
LIFE INSURANCE
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EXHIBIT 23(a)
CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the use in this Registration Statement on Form S-1 of our report dated February 23, 2000, relating to the consolidated financial statements and financial statement schedules of Protective Life Insurance Company and subsidiaries, which appears in such Registration Statement. We also consent to the reference to us under the caption "Experts" in such Registration Statement.

/s/ PRICEWATERHOUSECOOPERS LLP  
PRICEWATERHOUSECOOPERS LLP
   

Birmingham, Alabama
April 5, 2000



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EXHIBIT 23(a) CONSENT OF INDEPENDENT ACCOUNTANTS


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