IDS LIFE OF NEW YORK FLEXIBLE PORTFOLIO ANNUITY ACCOUNT
N-4, EX-99.10, 2000-07-07
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                         Consent of Independent Auditors

We consent to the reference to our firm under the caption "Independent Auditors"
in the  Statement of Additional  Information  and to the use of our report dated
February 3, 2000 with respect to the financial  statements of IDS Life Insurance
Company  of  New  York  included  in  Pre-Effective   Amendment  No.  1  to  the
Registration  Statement (Form N-4, No. 333-91691) and related Prospectus for the
registration  of  the  American  Express  Retirement  Advisor  Variable  Annuity
Contracts to be offered by IDS Life Insurance Company of New York.





/s/Ernst & Young LLP
Ernst & Young LLP
Minneapolis, Minnesota
July 7, 2000



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