OCC ACCUMULATION TRUST, 485APOS, EX-99.(J), 2000-07-27

OCC ACCUMULATION TRUST
485APOS, EX-99.(J), 2000-07-27

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                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in this Registration Statement on Form N-1A
of our reports dated February 11, 2000 relating to the financial statements
and financial highlights of Equity Portfolio, Mid Cap Portfolio, Small Cap
Portfolio, Global Equity Portfolio, Managed Portfolio and U.S. Government
Income Portfolio comprising OCC Accumulation Trust, which appear in such
Registration Statement. We also consent to the references to us under the
headings "Financial Highlights" and "Independent Accountants" in such
Registration Statement.


PricewaterhouseCoopers LLP
New York, New York
July 26, 2000