Exhibit 23

                      CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to incorporation by reference in the Registration Statement on Form 
S-8 (File No. 333-45949) of Pennsylvania Manufacturers Corporation of our report
dated February 6, 1998, appearing on page 88 of the 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 appears on page S-9 of this Form 10-K.


/s/ Coopers & Lybrand L.L.P.


One South Market Square 
Harrisburg, Pennsylvania
March 15, 1998