CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The General Partner and Unitholders
AllianceBernstein L.P.
AllianceBernstein Holding L.P.

We consent to the use in the Statements of Additional Information constituting
part of this Post-Effective Amendment No. 18 to AXA Equitable Life Insurance
Company's Registration Statement File No. 333-73121 on Form N-4 of our reports
dated February 24, 2006, with respect to the consolidated statements of income,
changes in partners' capital and comprehensive income and cash flows of
AllianceBernstein L.P. for the year ended December 31, 2005, and the statements
of income, changes in partners' capital and comprehensive income and cash flows
of AllianceBernstein Holding L.P. for the year ended December 31, 2005. We also
consent to the incorporation by reference in the Prospectus and Supplement of
our reports dated February 24, 2006 appearing in AXA Equitable Life Insurance
Company's Annual Report on Form 10-K for the year ended December 31, 2007 and to
the reference of our firm under the heading "Incorporation of certain documents
by reference" in the Prospectus and Supplement and as experts under the heading
"Custodian and Independent Registered Public Accounting Firm" in the Statements
of Additional Information.

/s/ KPMG LLP
New York, New York
April 21, 2008