CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Pre-Effective Amendment to the Registration Statement of the Group VEL Account
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, and our report dated April 3,
2000, relating to the financial statements of the Group VEL Account of Allmerica
Financial Life Insurance and Annuity 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
September 15, 2000