CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Initial Registration Statement of Separate Account IMO of Allmerica Financial
Life Insurance and Annuity Company on Form S-6 of our report dated February
2, 1999, except for paragraph 2 of Note 12, which is as of March 19, 1999,
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
August 10, 1999