EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this post-effective
amendment no. 1 on Form S-8 to the registration statement on Form S-4 of Valero
Energy Corporation and subsidiaries of our report dated April 10, 2003, except
for paragraphs four and five of Note 14, as to which the date is May 7, 2003,
relating to the financial statements of Orion Refining Corporation, which
appears in the Current Report on Form 8-K/A of Valero Energy Corporation dated
July 1, 2003. We also consent to the reference to us under the heading "Experts"
in such post-effective amendment no. 1 on Form S-8 to the registration statement
on Form S-4 of Valero Energy Corporation and subsidiaries.

                                        /s/ PricewaterhouseCoopers LLP

New Orleans, Louisiana
August 31, 2005