EXHIBIT 23


































                                   EXH 23



KPMG LLP
Certified Public Accountants
303 Peachtree Street, N.E.
Suite 2000
Atlanta, GA 30308







                       INDEPENDENT AUDITORS' CONSENT



The Shareholders and The Board of Directors
AFLAC Incorporated


We consent to incorporation by reference in Registration Statement Nos. 
33-64535, 333-69795 and 333-16533 on Form S-3, and 33-41552, 33-44720, 
33-53737, 333-01243, 333-69333 and 333-27883 on Form S-8 of AFLAC 
Incorporated of our report dated January 28, 1999, relating to the 
consolidated balance sheets of AFLAC Incorporated and Subsidiaries as of 
December 31, 1998 and 1997, and the related consolidated statements of 
earnings, shareholders' equity, cash flows, and comprehensive income for 
each of the years in the three-year period ended December 31, 1998, which 
report appears in the 1998 annual report to shareholders and is incorporated 
by reference in the December 31, 1998, annual report on Form 10-K of AFLAC 
Incorporated.




                                         KPMG LLP




Atlanta, Georgia
March 26, 1999














                                   EXH 23-1