Exhibit 10(b)
Consent of Independent Accountants
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CONSENT OF INDEPENDENT ACCOUNTANTS
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We hereby consent to the use in this Post-Effective Amendment No. 2 to the
registration statement on Form N-4 ("Registration Statement") of our reports
dated March 10, 2000 and 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
