Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (File No. 333-156204) of Everest Reinsurance Holdings, Inc. of our report dated March 30, 2009 relating to the financial statements and the financial statement schedules, which appears in this Form 10-K.

New York, New York

March 30, 2009