Consent of Independent Auditors


 We consent to the incorporation by reference in the Registration 
 Statement (Form S-8, No. 33-31270) pertaining to the UNUM Employees
 Retirement Savings Plan and Trust of UNUM Corporation and in the
 related Prospectus of our report dated May 28, 1993, with respect
 to the financial statements of the UNUM Employees REtirement Savings
 Plan and Trust included in this Annual Report (Form 11-K) for the
 year ended December 31, 1993.


 /s/ Ernst & Young
 Boston, Massachusetts
 June 24, 1994