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[PRICEWATERHOUSECOOPERS LETTERHEAD]
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Prospectus constituting part of this
Pre-Effective Amendment No. 1 to the registration statement on Form S-6 (the
"Registration Statement") of our report dated March 1, 2000, relating to the
financial statements of New York Life Insurance and Annuity Corporation which
appear in such Prospectus. We also consent to the reference to us under the
heading "Experts" in such Prospectus.
PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP
1177 Avenue of the Americas
New York, New York
January 4, 2001