MONY AMERICA VARIABLE ACCOUNT L
485BPOS, EX-99.7, 2000-12-15
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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. 333-06071) of our reports dated February 11, 2000, February
12, 1999 and February 11, 1998, relating to the financial statements of MONY
America Variable Account L -- Corporate Sponsored Variable Universal Life, 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 15, 2000


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