DREYFUS LIFE & ANNUITY INDEX FUND INC
485BPOS, EX-23, 2000-12-21
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                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 15 to the Registration Statement on Form N-1A (File No. 33-27172,
811-5719) of our report dated February 4, 2000, relating to the financial
statements and financial highlights which appears in the December 31, 1999
Annual Report to Shareholders of Dreyfus Stock Index Fund, which is also
incorporated by reference into the Registration Statement. We also consent to
the references to us under the headings "Financial Highlights", in the
Prospectus and "Counsel and Independent Accountants" in the statement of
additional information.




PricewaterhouseCoopers LLP

New York, New York
December 18, 2000


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