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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. 4 to
the Registration Statement of Separate Account VA-P 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-P 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
December 12, 2000
