FIRST GOLDEN AMERICAN LIFE INSURANCE CO OF NEW YORK
424B3, 2000-01-03
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                                            File No. 333-77385
                                            Filed under Rule 424(b)(3)

ING VARIABLE ANNUITIES
FIRST GOLDEN AMERICAN LIFE INSURANCE COMPANY OF NEW YORK

                 SUPPLEMENT DATED DECEMBER 31, 1999
  TO THE PROSPECTUSES DATED MAY 1, 1999, AS AMENDED JUNE 30, 1999,
              SEPTEMBER 30, 1999 AND DECEMBER 10, 1999
  FOR THE DEFERRED COMBINATION VARIABLE AND FIXED ANNUITY CONTRACTS
(THE "GOLDENSELECT/R/ DVA PLUS") ISSUED BY FIRST GOLDEN AMERICAN LIFE
                    INSURANCE COMPANY OF NEW YORK

On December 23, 1999, First Golden American Life Insurance Company of
New York, together with our separate account invested in The GCG
Trust, filed amended and restated applications (the "Applications")
with the Securities and Exchange Commission (the "SEC").  We are
pleased to notify you that we expect the SEC to issue an order, on or
about January 25, 2000, granting the relief requested by the
Applications.  The orders will permit the separate account investing
in the All Growth Series and the Growth Opportunities Series to
substitute shares of Mid-Cap Growth Series.  We will then close the
sub-accounts investing in the All Growth Series and the Growth
Opportunities Series, and combine them with the sub-accounts
investing in the Mid-Cap Growth Series.  THE SUBSTITUTION WILL BE
EFFECTED AT NO COST TO CONTRACTOWNERS.  The substitution of the
Series is expected to take place on the close of business on January
29, 2000, or as soon thereafter as is administratively feasible.
Affected contractowners will receive confirmations after the
substitution has taken place.

Until we implement this Substitution, you may freely reallocate your
account value from the All-Growth Series or the Growth Opportunities
Series to any other currently available investment option free of
reallocation charges and without it being counted as a reallocation.

For thirty days after we have implemented this Substitution, you may
reallocate your account value from the Mid-Cap Growth Series to any
other currently available investment option free of reallocation
charges and without it being counted as a reallocation.

If you have any questions regarding the substitution, please contact
Customer Service at 800-366-0066.

This supplement should be retained with your Prospectus for your
variable annuity contract.


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