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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 9 under the Securities
Act of 1933 and Amendment 119 under the Investment Company Act of 1940 to the
registration statement on Form N-4 ("Registration Statement") of our reports
dated March 17, 2005 and February 27, 2004, relating to the financial
statements of American Skandia Life Assurance Corporation, and of our report
dated April 8, 2005, relating to the financial statements of American Skandia
Life Assurance Corporation Variable Account B, which reports appear in such
Statement of Additional Information. We also consent to the reference to us
under the heading "Experts" in such Statement of Additional Information.

/s/ PricewaterhouseCoopers LLP

Hartford, Connecticut
April 8, 2005

ASAP3CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" in the
Statement of Additional Information and to the use of our reports dated February
3, 2003, with respect to the financial statements of American Skandia Life
Assurance Corporation, and March 25, 2003, with respect to the financial
statements of American Skandia Life Assurance Corporation Variable Account B,
included in the Post-Effective Amendment No. 9 to the Registration Statement
(Form N-4, No. 333-96577) and Prospectus of American Skandia Life Assurance
Corporation Variable Account B.

                                                               ERNST & YOUNG LLP

Hartford, Connecticut
April 8, 2005CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 18 under the Securities
Act of 1933 and Amendment 120 under the Investment Company Act of 1940 to the
registration statement on Form N-4 ("Registration Statement") of our reports
dated March 17, 2005 and February 27, 2004, relating to the financial statements
of American Skandia Life Assurance Corporation, and of our report dated April 8,
2005, relating to the financial statements of American Skandia Life Assurance
Corporation Variable Account B, which reports appear in such Statement of
Additional Information. We also consent to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ PricewaterhouseCoopers LLP

Hartford, Connecticut
April 8, 2005

Ch2CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" in the
Statement of Additional Information and to the use of our reports dated February
3, 2003, with respect to the financial statements of American Skandia Life
Assurance Corporation, and March 25, 2003, with respect to the financial
statements of American Skandia Life Assurance Corporation Variable Account B,
included in the Post-Effective Amendment No. 18 to the Registration Statement
(Form N-4, No. 333-08853) and Prospectus of American Skandia Life Assurance
Corporation Variable Account B.

ERNST & YOUNG LLP

Hartford, Connecticut
April 8, 2005CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 9 under the Securities
Act of 1933 and Amendment 121 under the Investment Company Act of 1940 to the
registration statement on Form N-4 ("Registration Statement") of our reports
dated March 17, 2005 and February 27, 2004, relating to the financial statements
of American Skandia Life Assurance Corporation, and of our report dated April 8,
2005, relating to the financial statements of American Skandia Life Assurance
Corporation Variable Account B, which reports appear in such Statement of
Additional Information. We also consent to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ PricewaterhouseCoopers LLP

Hartford, Connecticut
April 8, 2005

APEXIICONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" in the
Statement of Additional Information and to the use of our reports dated February
3, 2003, with respect to the financial statements of American Skandia Life
Assurance Corporation, and March 25, 2003, with respect to the financial
statements of American Skandia Life Assurance Corporation Variable Account B,
included in the Post-Effective Amendment No. 9 to the Registration Statement
(Form N-4, No. 333-71654) and Prospectus of American Skandia Life Assurance
Corporation Variable Account B.

                                                               ERNST & YOUNG LLP

Hartford, Connecticut
April 8, 2005CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 10 under the Securities
Act of 1933 and Amendment 123 under the Investment Company Act of 1940 to the
registration statement on Form N-4 ("Registration Statement") of our reports
dated March 17, 2005 and February 27, 2004, relating to the financial statements
of American Skandia Life Assurance Corporation, and of our report dated April 8,
2005, relating to the financial statements of American Skandia Life Assurance
Corporation Variable Account B, which reports appear in such Statement of
Additional Information. We also consent to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ PricewaterhouseCoopers LLP

Hartford, Connecticut
April 8, 2005CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" in the
Statement of Additional Information and to the use of our reports dated February
3, 2003, with respect to the financial statements of American Skandia Life
Assurance Corporation, and March 25, 2003, with respect to the financial
statements of American Skandia Life Assurance Corporation Variable Account B,
included in the Post-Effective Amendment No. 10 to the Registration Statement
(Form N-4, No. 333-71834) and Prospectus of American Skandia Life Assurance
Corporation Variable Account B.

                                                               ERNST & YOUNG LLP

Hartford, Connecticut
April 8, 2005CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 8 under the Securities
Act of 1933 and Amendment 122 under the Investment Company Act of 1940 to the
registration statement on Form N-4 ("Registration Statement") of our reports
dated March 17, 2005 and February 27, 2004, relating to the financial statements
of American Skandia Life Assurance Corporation, and of our report dated April 8,
2005, relating to the financial statements of American Skandia Life Assurance
Corporation Variable Account B, which reports appear in such Statement of
Additional Information. We also consent to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ PricewaterhouseCoopers LLP

Hartford, Connecticut
April 8, 2005CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" in the
Statement of Additional Information and to the use of our reports dated February
3, 2003, with respect to the financial statements of American Skandia Life
Assurance Corporation, and March 25, 2003, with respect to the financial
statements of American Skandia Life Assurance Corporation Variable Account B,
included in the Post-Effective Amendment No. 8 to the Registration Statement
(Form N-4, No. 333-71672) and Prospectus of American Skandia Life Assurance
Corporation Variable Account B.

                                                               ERNST & YOUNG LLP

Hartford, Connecticut
April 8, 2005Exhibit 10(a)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 11 under the Securities
Act of 1933 and Amendment 125 under the Investment Company Act of 1940 to the
registration statement on Form N-4 ("Registration Statement") of our reports
dated March 17, 2005 and February 27, 2004, relating to the financial statements
of American Skandia Life Assurance Corporation, and of our report dated April 8,
2005, relating to the financial statements of American Skandia Life Assurance
Corporation Variable Account B, which reports appear in such Statement of
Additional Information. We also consent to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ PricewaterhouseCoopers LLP

Hartford, Connecticut
April 8, 2005CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" in the
Statement of Additional Information and to the use of our reports dated February
3, 2003, with respect to the financial statements of American Skandia Life
Assurance Corporation, and March 25, 2003, with respect to the financial
statements of American Skandia Life Assurance Corporation Variable Account B,
included in the Post-Effective Amendment No. 11 to the Registration Statement
(Form N-4, No. 333-93775) and Prospectus of American Skandia Life Assurance
Corporation Variable Account B.

                                                               ERNST & YOUNG LLP

Hartford, Connecticut
April 8, 2005CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 9 under the Securities
Act of 1933 and Amendment 124 under the Investment Company Act of 1940 to the
registration statement on Form N-4 ("Registration Statement") of our reports
dated March 17, 2005 and February 27, 2004, relating to the financial statements
of American Skandia Life Assurance Corporation, and of our report dated April 8,
2005, relating to the financial statements of American Skandia Life Assurance
Corporation Variable Account B, which reports appear in such Statement of
Additional Information. We also consent to the reference to us under the heading
"Experts" in such Statement of Additional Information.

/s/ PricewaterhouseCoopers LLP

Hartford, Connecticut
April 8, 2005

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