PHL VARIABLE ACCUMULATION ACCOUNT, N-4/A, EX-99.10(C), 2000-12-29

PHL VARIABLE ACCUMULATION ACCOUNT
N-4/A, EX-99.10(C), 2000-12-29

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                                 Exhibit 10(c)
                      Consent of PricewaterhouseCoopers LLP
<PAGE>










                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We hereby consent to the use in this Pre-Effective Amendment No. 1 to the
registration statement on Form N-4 ("Registration Statement") of our report
dated February 15, 2000, relating to the financial statements of PHL Variable
Insurance Company, which appears 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
December 29, 2000