GUARDIAN SEPARATE ACCOUNT K, S-6/A, EX-99.7, 2000-12-13

GUARDIAN SEPARATE ACCOUNT K
S-6/A, EX-99.7, 2000-12-13

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                                    EXHIBIT 7
                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus constituting part of this
Pre-Effective Amendment Number 1 to the Guardian Separate Account K registration
statement on Form S-6 (the "Registration Statement") of our report dated
February 20, 2000, relating to the financial statements of The Guardian Separate
Account K and our report dated February 14, 2000, relating to the consolidated
financial statements of The Guardian Insurance & Annuity Company, Inc., which
appear in such Registration Statement. We also consent to the reference to us
under the heading "Financial and Actuarial Experts" in such Registration
Statement.


                 /s/ PricewaterhouseCoopers LLP
                 -------------------------------
                   PRICEWATERHOUSECOOPERS LLP

New York, New York
December 13, 2000