EXHIBIT 10(b)
CONSENT OF INDEPENDENT ACCOUNTANTS
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CONSENT OF INDEPENDENT ACCOUNTANTS
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We hereby consent to the use in this Post-Effective Amendment No. 32 to the
registration statement on Form N-4 ("Registration Statement") of our reports
each dated March 10, 2000 and of our report dated February 15, 2000, relating
to the financial statements of Phoenix Home Life Variable Accumulation Account
and the consolidated financial statements of Phoenix Home Life Mutual Insurance
Company, ("Company"), respectively, which appear in such Registration Statement.
We also consent to the reference to us under the heading "Experts" in such
Registration Statement.
PricewaterhouseCoopers LLP
Hartford, Connecticut
November 20, 2000
