Guardian Separate Account D – ‘485APOS’ on 10/6/97 – EX-99.10

As of:  Monday, 10/6/97   ·   Accession #:  1005477-97-2305   ·   File #s:  33-31755 (485A24F), 33-31755, 811-05880 (485A24F), 811-05880   ·   Correction:  This Filing was Corrected by the SEC on 10/22/97. ®

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Post-Effective Amendment
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 485A24F     Post-Effective Amendment No. 9                        68    396K 
 2: EX-99.10    Consent of Independent Accountants                     1      6K 

EX-99.10   —   Consent of Independent Accountants

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Prospectus and       
Statement of Additional Information constituting parts of this Post-Effective   
amendment No. 9 to the registration statement on Form N-4 (the "Registration    
Statement") of our report dated February 11, 1997, relating to the financial    
statements appearing in the December 31, 1996 Annual Report to Contractowners of
the Guardian Separate Account D, which are also incorporated by reference into  
the Registration Statement. We also consent to the use in the Statement of      
Additional Information of our report dated February 11, 1997, relating to the   
statutory basis financial statements of The Guardian Insurance & Annuity        
Company, Inc., which appears in such Statement of Additional Information, and to
the incorporation by reference of our report into the Prospectus. We also       
consent to the references to us under the heading "Condensed Financial          
Information" in the Prospectus and under the heading "Experts" in the Statement 
of Additional Information.                                                      

/s/ Price Waterhouse LLP                                                        

Price Waterhouse LLP                                                            
New York, NY                                                                    
October 6, 1997                                                                 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘485APOS’ Filing		Date		Other Filings
Corrected on:		10/22/97
Filed on:		10/6/97
		2/11/97
		12/31/96		24F-2NT,  N-30D
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