CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We hereby consent to the use in this Post-Effective Amendment No. 5 to the
Registration Statement No. 333-137206 on Form N-4 of (1) our report dated
April 9, 2008 relating to the financial statements of Separate Account No. 49 of
AXA Equitable Life Insurance Company for the year ended December 31, 2007, and
(2) our report dated March 12, 2008 relating to the consolidated financial
statements of AXA Equitable Life Insurance Company for the year ended December
31, 2007. We also consent to the reference to us under the heading "Custodian
and Independent Registered Public Accounting Firm" in the Statement of
Additional Information.





/s/PricewaterhouseCoopers LLP
New York, New York
April 23, 2008