EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS






We consent to the incorporation by reference in the following Registration
Statements and related Prospectuses of our report dated February 5, 1997, except
for Note 5, for which the date is March 1, 1997, and Note 18, for which the date
is March 14, 1997, on our audits of the consolidated financial statements and
the financial statement schedules of UNUM Corporation and subsidiaries as of
December 31, 1996 and 1995, and for the years ended December 31, 1996, 1995, and
1994, which report is included in the Annual Report on Form 10-K:



           Form S-8 No. 33-31270 pertaining to the UNUM Employees Retirement
           Savings Plan and Trust

           Form S-8 No. 33-19090 pertaining to the 1987 Executive Stock Option
           Plan

           Form S-8 No. 33-38225 pertaining to the 1990 Long-Term Stock
           Incentive Plan

           Form S-8 No. 33-52741 pertaining to the 1990 Long-Term Stock
           Incentive Plan

           Form S-3 No. 33-36873

           Form S-3 No. 33-69132

           Form S-8 No. 33-60124 pertaining to the Colonial Companies, Inc.
           Security Saver Plan

           Post-Effective Amendment No. 1 on Form S-8 to Registration Statement
           on Form S-4 No. 33-55870

           Form S-3 No. 333-08187





/s/ COOPERS & LYBRAND L.L.P.
Portland, Maine
March 25, 1997