CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus constituting part of this
Pre-Effective amendment No. 1 to the Registration Statement of the Group VEL
Account of First Allmerica Financial Life Insurance Company on Form S-6 of our
report dated February 1, 2001, relating to the financial statements of First
Allmerica Financial Life Insurance Company, and our report dated March 16, 2001,
relating to the financial statements of the Group VEL Account of First Allmerica
Financial Life Insurance Company, both of which appear 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 3, 2001