EXHIBIT 10(b)



                               WRITTEN CONSENT OF

                           PRICEWATERHOUSECOOPERS LLP








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                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Post-Effective Amendment No. 11 to the
registration statement on Form N-4 ("Registration Statement") of our report
each dated March 10, 2000 and of our report dated February 15, 2000, relating to
the financial statements of PHL Variable Accumulation Account and PHL Variable
Insurance Company ("Company"), respectively, which appear in such Registration
Statement. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.


/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Hartford, Connecticut
November 20, 2000



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