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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Prospectus constituting part of this
Initial Registration Statement of the Separate Account SPVL of First
Allmerica Financial Life Insurance Company on Form S-6 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 Separate Account SPVL of First
Allmerica Financial Life Insurance Company, both of which appear 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
September 15, 2000
