EXHIBIT 23
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 333-576, No. 333-578, No. 333-580 and No. 333-582)
of Allmerica Financial Corporation of our report dated February 3, 1997,
except as to Notes 1 and 2, which are as of February 19, 1997, appearing in
the Allmerica Financial Corporation 1996 Annual Report to Shareholders which
is incorporated in this Annual Report on Form 10-K. We also consent to the
incorporation by reference of our report on the Financial Statement Schedules,
which also appears in this Form 10-K.
 
/s/ Price Waterhouse LLP
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Price Waterhouse LLP
Boston, Massachusetts
March 17, 1997
 
 
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