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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Statement of Additional Information which
has been incorporated by reference in this Post-Effective Amendment No. 15
to the Registration Statement of Separate Account VA-P 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 Separate Account VA-P 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
December 12, 2000
