EXHIBIT 23







                         INDEPENDENT AUDITORS' CONSENT



The Administrative Committee
AFLAC Incorporated 401(k) Plan:



We consent to incorporation by reference in Registration Statement
No. 33-41552 on Form S-8 of AFLAC Incorporated of our report dated
June 2, 2000, relating to the statements of net assets available for plan
benefits of the AFLAC Incorporated 401(k) Savings and Profit Sharing Plan as
of December 31, 1999 and 1998, and the related statements of changes in net
assets available for plan benefits for the years then ended, and the related
schedule, which report appears in the December 31, 1999 annual report on
Form 11-K of AFLAC Incorporated.



KPMG LLP





Atlanta, Georgia
June 21, 2000



















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