CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Prospectuses contained in this Pre-Effective
Amendment No. 1 to Registration Statement File No. 333-36696 on Form S-6 of (1)
our reports dated February 1, 2000 relating to the financial statements of The
Equitable Life Assurance Society of the United States Separate Account FP for
the year ended December 31, 1999, and (2) our report dated February 1, 2000
relating to the consolidated financial statements of The Equitable Life
Assurance Society of the United States for the year ended December 31, 1999,
which reports appear in such Prospectuses. We also consent to the reference to
us under the heading "Financial Statements of Separate Account FP and Equitable
Life" in the Prospectuses.
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
New York, New York
June 19, 2000