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, No. 333-582, and
No. 333-24929) of Allmerica Financial Corporation of our report dated February
3, 1997, except as to Note 1, which is as of February 19, 1997, and Note 2,
which is as of April 14, 1997, appearing in this Form 10-K/A. We also consent to
the incorporation by reference of our report on the Financial Statement
Schedules, which also appears in this Form 10-K/A.
 
/s/ Price Waterhouse LLP
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Price Waterhouse LLP
Boston, Massachusetts
June 11, 1997