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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Statement of Additional Information
constituting part of this Post-Effective Amendment No. 6 to the Registration
Statement of the Fulcrum Separate Account of First Allmerica Financial Life
Insurance Company on Form N-4 of our report dated February 1, 2000, relating to
the financial statements of First Allmerica Financial Life Insurance Company,
and our report dated April 3, 2000, relating to the financial statements of the
Fulcrum Separate Account of First Allmerica Financial Life Insurance 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
June 21, 2000
