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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 First Allmerica
Financial Life Insurance Company on Form S-6 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 the Group VEL Account of First Allmerica Financial
Life Insurance 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
December 27, 2000
