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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Statement of Additional Information
constituting part of this Pre-Effective Amendment No. 2 to the Registration
Statement of Allmerica Select Separate Account 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 Allmerica Select Separate Account 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
