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                                                                    EXHIBIT 23.3


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Amendment No. 2 to
the Registration Statement on Form S-4 (No. 333-61756) of Valero Energy
Corporation of our report dated May 10, 2000 relating to the financial
statements of Exxon California Refinery, Terminal and Retail Assets Business (as
defined in the Sale and Purchase agreement between Exxon Mobil Corporation and
Valero Refining Company - California), which appears in the Current Report on
Form 8-K/A of Valero Energy Corporation dated June 1, 2000.



/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Houston, Texas
August 1, 2001