CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Pre-Effective Amendment No. 1 of Separate Account FUVUL of Allmerica Financial
Life Insurance and Annuity Company on Form S-6 of our report dated February 1,
2000, relating to the financial statements of Allmerica Financial Life Insurance
and Annuity Company, 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
March 20, 2000