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EXHIBIT (10)
Consent of Independent Accountants
We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 31 to the registration
statement on Form N-4 (the "Registration Statement") of our report dated March
17, 2000, relating to the financial statements of the Discovery Select Variable
Annuity Subaccounts of Pruco Life Flexible Premium Variable Annuity Account,
which appears in such Statement of Additional Information.
We also consent to the use in the Statement of Additional Information
constituting part of this Registration Statement of our report dated March 21,
2000, relating to the consolidated financial statements of Pruco Life Insurance
Company and its subsidiaries, which appears in such Statement of Additional
Information.
We also consent to the reference to us under the heading "Experts" in the
Statement of Additional Information.
PricewaterhouseCoopers LLP
New York, New York
August 25, 2000
