Exhibit 10(b)
Consent of Brian A. Giantonio, Esq.
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To Whom It May Concern:
I hereby consent to the reference to my name under the caption "Legal
Matters" in the Prospectus contained in Pre-Effective Amendment No. 1 to the
Registration Statement on Form N-4 (File No. 333-48140) filed by PHL Variable
Accumulation Account with the Securities and Exchange Commission under the
Securities Act of 1933.
Very truly yours,
/s/ Brian A. Giantonio
Brian A. Giantonio, Counsel
Phoenix Home Life Mutual Insurance Company
Dated December 29, 2000
