MONY AMERICA VARIABLE ACCOUNT L
485BPOS, EX-99.7, 2000-12-12
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<PAGE>   1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the use in this Registration Statement on Form S-6
(Registration No. 333-56969) of our reports dated February 11, 2000 and February
12, 1999 relating to the financial statements of MONY America Variable Account
L - MONY Custom Equity Master, and our report dated February 10, 2000 relating
to the financial statements of MONY Life Insurance Company of America, each of
which appears in such Registration Statement. We also consent to the references
to us under the headings "Financial Statements" and "Independent Accountants" in
such Registration Statement.

PricewaterhouseCoopers LLP

New York, New York
December 12, 2000


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