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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 Group VEL Account 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, and our report dated April 3, 2000, relating to the financial
statements of the Group VEL Account of Allmerica Financial Life Insurance and
Annuity 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
June 21, 2000
