FIRST GOLDEN AMERICAN LIFE INSURANCE CO OF NEW YORK
424B3, 1999-09-30
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                                            File No. 333-77385
                                            Filed under Rule 424(b)(3)

FIRST GOLDEN AMERICAN LIFE INSURANCE COMPANY OF NEW YORK
              PROFILE AND PROSPECTUS SUPPLEMENT
                  DATED SEPTEMBER 30, 1999
          SUPPLEMENT TO THE PROFILE AND PROSPECTUS
       DATED MAY 1, 1999, AS AMENDED JUNE 30, 1999 FOR
  DEFERRED COMBINATION VARIABLE AND FIXED ANNUITY CONTRACT
  ISSUED BY FIRST GOLDEN AMERICAN LIFE INSURANCE COMPANY OF
                          NEW YORK
         (THE "GOLDENSELECT DVA PLUS/R/ PROSPECTUS")

The following information supplements and replaces certain
information contained in the Profile and Prospectus dated
May 1, 1999, as amended, for Deferred Combination Variable
and Fixed Annuity Contracts.

The second sentence in the paragraph under the section
titled "Regular Withdrawals" on page 18 of the Prospectus is
deleted in its entirety and replaced with the following:
     "Each withdrawal must be a minimum of $100."

The section titled "Systematic Withdrawals" on page 18 of
the Prospectus is deleted in its entirety and replaced with
the following:

     "SYSTEMATIC WITHDRAWALS
     You may elect to receive automatic systematic
     withdrawal payments (1) from the contract value in the
     subaccounts in which you are invested, or (2) from the
     interest earned in your Fixed Interest Allocations.
     Systematic withdrawals may be taken monthly, quarterly
     or annually. You decide when you would like systematic
     payments to start as long as it starts at least 28 days
     after your contract date.  You also select the date on
     which the systematic withdrawals will be made, but this
     date cannot be later than the 28th day of the month.
     If you have elected to receive systematic withdrawals
     but have not chosen a date, we will make the
     withdrawals on the same calendar day of each month as
     your contract date.  If your contract date is after the
     28th, your systematic withdrawal will be made on the
     28th day of each month.

     Each systematic withdrawal amount must be a minimum of
     $100.  The amount of your systematic withdrawal can
     either be (1) a fixed dollar amount, or (2) an amount
     based on a percentage of your contract value.  Both
     forms of systematic withdrawals are subject to the
     following maximum, which is calculated on each
     withdrawal date:

                              MAXIMUM PERCENTAGE
               FREQUENCY      OF CONTRACT VALUE
               Monthly             1.25%
               Quarterly           3.75%
               Annually           15.00%

     If your systematic withdrawal is a fixed dollar amount
     and the amount to be systematically withdrawn would
     exceed the applicable maximum percentage of your
     contract value on any withdrawal date, we will
     automatically reduce the amount withdrawn so that it
     equals such percentage.  Thus, your fixed dollar
     systematic withdrawals will never exceed the maximum
     percentage.  If you want fixed dollar systematic
     withdrawals to exceed the maximum percentage and are
     willing to incur associated surrender charges, consider
     the Fixed Dollar Systematic Withdrawal Feature which
     you may add to your regular systematic withdrawal
     program.

105128                                               9/30/99

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     If your systematic withdrawal is based on a percentage
     of your contract value and the amount to be
     systematically withdrawn based on that percentage would
     be less than $100, we will automatically increase the
     amount to $100 as long as it does not exceed the
     maximum percentage.  If the systematic withdrawal would
     exceed the maximum percentage, we will send the amount,
     and then automatically cancel your systematic
     withdrawal option.

     Systematic withdrawals from Fixed Interest Allocations
     are limited to interest earnings during the prior
     month, quarter, or year, depending on the frequency you
     chose.  Systematic withdrawals are not subject to a
     Market Value Adjustment, unless you have added the
     Fixed Dollar Systematic Withdrawal Feature discussed
     below and the payments exceed interest earnings.
     Systematic withdrawals from Fixed Interest Allocations
     under the Fixed Dollar Systematic Withdrawal Feature
     are available only in connection with Section 72(q) or
     72(t) distributions.  A Fixed Interest Allocation may
     not participate in both the systematic withdrawal
     option and the dollar cost averaging program at the
     same time.

     You may change the amount or percentage of your
     systematic withdrawal once each contract year or cancel
     this option at any time by sending satisfactory notice
     to our Customer Service Center at least 7 days before
     the next scheduled withdrawal date.  The systematic
     withdrawal option may commence in a contract year where
     a regular withdrawal has been taken but you may not
     change the amount or percentage of your withdrawals in
     any contract year during which you have previously
     taken a regular withdrawal.  You may not elect the
     systematic withdrawal option if you are taking IRA
     withdrawals.

     FIXED DOLLAR SYSTEMATIC WITHDRAWAL FEATURE.  You may
     add the Fixed Dollar Systematic Withdrawal Feature to
     your regular fixed dollar systematic withdrawal
     program.  This feature allows you to receive a
     systematic withdrawal in a fixed dollar amount
     regardless of any surrender charges or Market Value
     Adjustments.  Systematic withdrawals from Fixed
     Interest Allocations under the Fixed Dollar Systematic
     Withdrawal Feature are available only in connection
     with Section 72(q) or 72(t) distributions.  You choose
     the amount of the fixed systematic withdrawals, which
     may total up to an annual maximum of 15% of your
     contract value as determined on the day we receive your
     election of this feature.  The maximum limit will not
     be recalculated when you make additional premium
     payments, unless you instruct us to do us.  We will
     assess a surrender charge on the withdrawal date if the
     systematic withdrawal exceeds the maximum limit as
     calculated on the withdrawal date.  We will assess a
     Market Value Adjustment on the withdrawal date if the
     systematic withdrawal from a Fixed Interest Allocation
     exceeds your interest earnings on the withdrawal date.
     We will apply the surrender charge and any Market Value
     Adjustment directly to your contract value (rather than
     to the systematic withdrawal) so that the amount of
     each systematic withdrawal remains fixed.

     Flat dollar systematic withdrawals which are intended
     to satisfy the requirements of Section 72(q) or 72(t)
     of the Tax Code may exceed the maximum.  Such
     withdrawals are subject to surrender charges and Market
     Value Adjustment when they exceed the applicable free
     withdrawal amount."

This supplement should be retained with your Prospectus.

105128                                               9/30/99


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