EXHIBIT 23.4


                        INDEPENDENT ACCOUNTANTS' CONSENT

The Board of Directors
Citizens, Inc.


We consent to the use in the Pre-Effective Amendment No. 2 to Registration
Statement (Form S-4) of Citizens, Inc., relating to the merger between Citizens,
Inc. and Mid-American Alliance Corporation, of our report dated April 3, 2003,
with respect to the consolidated financial statements of Mid-American
Corporation for the years ended December 31, 2002 and 2001, filed with the
Securities and Exchange Commission. In addition, we consent to the reference to
our firm under the heading "Experts" in such amendment to Form S-4 as such
report relates to Mid-American Alliance Corporation.



/s/ Kerber, Eck & Braeckel LLP
KERBER, ECK & BRAECKEL LLP



Springfield, Illinois
September 2, 2003



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