EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the following Registration
Statements and related Prospectuses of our report dated February 2, 1999, on our
audits of the consolidated financial statements and the financial statements
schedules of UNUM Corporation and subsidiaries as of December 31, 1998 and 1997,
and for the years ended December 31, 1998, 1997, and 1996, which report is
included in the Annual Report on Form 10-K/A:

           Form S-8 No. 33-31270 pertaining to the UNUM Employees 401(k) Plan
           (formerly the UNUM Employees Retirement Savings Plan and Trust)

           Form S-8 No. 33-19090 pertaining to the 1987 Executive Stock Option
           Plan

           Form S-8 No. 33-38225 pertaining to the 1990 Long-Term Stock
           Incentive Plan

           Form S-8 No. 33-52741 pertaining to the 1990 Long-Term Stock
           Incentive Plan (additional shares)

           Form S-3 No. 33-36873 pertaining to the 1990 Debt Securities

           Form S-3 No. 33-69132 pertaining to the 1993 Debt Securities,
           Preferred Stock, Common Stock and Warrants

           Post-Effective Amendment No. 1 on Form S-8 to Registration Statement
           on Form S-4 No. 33-55870 pertaining to the issuance of UNUM
           Corporation shares upon the exercise of stock options granted under
           the Colonial Plans as defined therein

           Form S-3 No. 333-08187 pertaining to the 1996 Debt Securities,
           Preferred Stock, Common Stock and Warrants

           Form S-8 No. 333-41917 pertaining to the 1998 Goals Stock Option Plan

           Form S-8 No. 333-41897 pertaining to the 1996 Long-Term Stock
           Incentive Plan

/s/ PRICEWATERHOUSECOOPERS LLP
Portland, Maine
June 1, 1999