ASAP2
INDEPENDENT AUDITORS' CONSENT
We consent to the reference to our firm under the caption "Independent Auditors"
and to the incorporation by reference in this Registration Statement (Form S-2
No. 333-53596) of our report dated February 11, 2000, included in the Annual
Report on Form 10-K of American Skandia Life Assurance Corporation for the year
ended December 31, 1999 appearing in the Prospectus, and to the use of our
report dated February 11, 2000 on American Skandia Life Assurance Corporation
Variable Account B - Class 1, appearing in the Statement of Additional
Information, which are part of this Registration Statement.
/s/Ernst & Young LLP
Hartford, Connecticut
January 17, 2001