EXHIBIT 23

EXH 23

KPMG LLP
Certified Public Accountants
303 Peachtree Street, N.E.
Suite 2000
Atlanta, GA 30308

INDEPENDENT AUDITORS' CONSENT

The shareholders and the board of directors
AFLAC Incorporated:


We consent to incorporation by reference in Registration Statement No. 33-64535 on Form S-3; 33-41552, 33-44720, 333-01243, 333-69333 and 333-27883 on Form S-8 of AFLAC Incorporated of our report dated January 31, 2002, relating to the consolidated balance sheets of AFLAC Incorporated and Subsidiaries as of December 31, 2001 and 2000, and the related consolidated statements of earnings, shareholders' equity, cash flows and comprehensive income for each of the years in the three-year period ended December 31, 2001, which report appears in the December 31, 2001, annual report on Form 10-K of AFLAC Incorporated.

KPMG LLP

Atlanta, Georgia
March 26, 2002

EXH 23-1