CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form N-3 of our reports dated February 26, 2002 relating to the
financial statements and financial highlights, which appear in the December 31,
2001 Annual Report of The Prudential Variable Contract Account - 10 and The
Prudential Variable Contract Account - 11, which are also incorporated by
reference into the Registration Statement. We also consent to the references to
us under the headings "Experts" and "Financial Highlights" in such Registration
Statement.

We also consent to the use in this Registration Statement of our report dated
February 12, 2002, relating to the consolidated financial statements of The
Prudential Insurance Company of America, which appears in such Registration
Statement.


PricewaterhouseCoopers LLP

New York, New York
April 24, 2002