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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. 1 to the Registration
Statement of Separate Account VA-K 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 Separate Account VA-K 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 9, 2000
