EXHIBIT 8


                     CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this Initial
Registration Statement of the Allmerica Select Separate Account III of 
Allmerica Financial Life Insurance and Annuity Company on Form S-6 of our 
report dated February 3, 1998, relating to the financial statements of 
Allmerica Financial Life Insurance and Annuity Company, which appears in such 
Prospectus. We also consent to the reference to us under the heading 
"Independent Accountants" in such Prospectus.

/s/ PricewaterhouseCoopers LLP


PricewaterhouseCoopers LLP
Boston, Massachusetts
July 2, 1998