CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Statement of Additional Information
constituting part of this Registration Statement on Form N-4 (the "Registration
Statement") of (1) our report dated February 1, 2000 relating to the financial
statements of Separate Account No. 45 of The Equitable Life Assurance Society of
the United States for the year ended December 31, 1999, and (2) our report dated
February 1, 2000 relating to the consolidated financial statements of The
Equitable Life Assurance Society of the United States for the year ended
December 31, 1999, which reports appear in such Statement of Additional
Information. We also consent to the incorporation by reference in the Prospectus
of our reports dated February 1, 2000 appearing on page F-1 and page F-42 of The
Equitable Life Assurance Society of the United States' Annual Report on Form
10-K for the year ended December 31, 1999. We also consent to the reference to
us under the heading "Custodian and Independent Accountants" in the Statement of
Additional Information and "About our independent accountants" in the
Prospectus.
PricewaterhouseCopers LLP
New York, New York
August 31, 2000
