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                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus constituting part of this
Pre-Effective Amendment No. 1 to the Registration Statement of Separate
Account SPVL of First Allmerica Financial Life Insurance Company on Form S-6
of our report dated February 15, 2002, relating to the consolidated financial
statements of First Allmerica Financial Life Insurance Company, and our
report dated March 28, 2002, relating to the financial statements of Separate
Account SPVL 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
June 27, 2002