Exhibit 1

                    Consent of Independent Accountants


We consent to the incorporation by reference in the registration statement of
the UNUM Employees Retirement Savings Plan and Trust on Form S-8 (File 
No. 33-31270) of our report, dated June 23, 1995, on our audit of the
statements of net assets available for plan benefits as of December 31, 1994
and 1993, and the related statements of changes in net assets available for 
plan benefits for the years then ended of the UNUM Employees Retirement
Savings Plan and Trust, which report is included in this Annual Report on 
Form 11-K.

/s/ Coopers & Lybrand L.L.P.
Portland, Maine
June 27, 1995

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