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[PRICEWATERHOUSECOOPERS LOGO]
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 1 to the registration
statement on Form N-4 (the "Registration Statement") of our report dated
March 1, 2000, relating to the financial statements of New York Life Insurance
and Annuity Corporation which appears in such Statement of Additional
Information. We also consent to the reference to us under the heading "Experts"
in such Registration Statement.
/s/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP
1177 Avenue of the Americas
New York, New York
June 15, 2000
