SEPARATE ACCOUNT IMO OF ALLMERICA FIN LIFE INS & ANNUITY CO, S-6/A, EX-8, 2000-07-28

SEPARATE ACCOUNT IMO OF ALLMERICA FIN LIFE INS & ANNUITY CO
S-6/A, EX-8, 2000-07-28

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                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus constituting part of this
Pre-Effective Amendment No. 1 to the Registration Statement of Separate Account
IMO of Allmerica Financial Life Insurance and Annuity Company on Form S-6 of our
report dated February 1, 2000, relating to the financial statements of Allmerica
Financial Life Insurance and Annuity Company, which appears in such Prospectus.
We also consent to the reference to us under the heading "Independent
Accountants" in such Prospectus.



/s/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP
Boston, Massachusetts
July 26, 2000