MONY VARIABLE ACCOUNT L
485BPOS, EX-99.7, 2001-01-12
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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. 333-01581) of our reports dated February 11, 2000, February
12, 1999, and February 11, 1998, relating to the financial statements of MONY
Variable Account L-Strategist and MONYEquity Master, and our report dated
February 10, 2000 except for Note 18(b) as to which the date is March 27, 2000
and Note 23(c), as to which the date is March 8, 2000, relating to the
consolidated financial statements of MONY Life Insurance Company and
Subsidiaries, 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
January 12, 2001


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