IDS LIFE VARIABLE ACCOUNT 10
497J, 2000-05-03
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May 3, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004

ATTN:   Document Control - EDGAR

RE:     IDS Life Variable Account 10
        (IDS Life Flexible Portfolio Annuity)
        File No. 33-62407/811-07355

Dear Commissioners:

Registrant certifies that the form of prospectus and Statement of
Additional Information that would have been filed under paragraph
(c) of Rule 497 would not have differed from that contained in the
most recent Registration Statement or Amendment, and the text of
the most recent Registration Statement or Amendment has been filed
electronically.

Sincerely,


/s/Mary Ellyn Minenko
Mary Ellyn Minenko
Counsel



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