CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-1A of our report dated February 19, 2002, relating to the
financial statements and financial highlights which appears in the December 31,
2001 Annual Report to the Shareholders and Board of Trustees of SEI Insurance
Products Trust, which is also incorporated by reference into the Registration
Statement. We also consent to the references to us under the headings "Financial
Highlights" and "Experts" in such Registration Statement.

/s/PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
April 29, 2002