<PAGE>
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Statement of Additional Information
constituting part of this Initial Registration Statement of Separate Account KG
of Allmerica Financial Life Insurance and Annuity Company on Form N-4 of our
report dated February 1, 2000, relating to the financial statements of Allmerica
Financial Life Insurance and Annuity Company, and our report dated April 3,
2000, relating to the financial statements of Separate Account KG of Allmerica
Financial Life Insurance and Annuity Company, both of which 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
PricewaterhouseCoopers LLP
Boston, Massachusetts
September 26, 2000
