EXHIBIT 23.4


                        INDEPENDENT ACCOUNTANTS' CONSENT

The Board of Directors
Citizens, Inc.

We consent to the use in the 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 Form S-4.

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

Springfield, Illinois
June 9, 2003


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