CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Post-Effective Amendment No. 18 to the Registration
Statement No. 333-24009 on Form S-3 of our report dated February 1, 2000
appearing on page F-1 of The Equitable Life Assurance Society of the United
States' Annual Report on Form 10-K for the year ended December 31, 1999. We
also consent to the incorporation by reference of our report on the Consolidated
Financial Statement Schedules dated February 1, 2000 which appears on page F-47
of such Annual Report on Form 10-K. We also consent to the reference to us
under the heading "About our independent accountants" in the Prospectus.
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
New York, New York
November 13, 2000
