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EXHIBIT 23(a)
Sutherland
Asbill & 1275 Pennsylvania Ave., NW
Brennan LLP Washington, DC 20004-2415
Attorneys at Law Tel: (202) 383-0100
Fax: (202) 637-3593
www.sablaw.com
September 8, 2000
Board of Directors
First Golden American Life Insurance Company of New York
230 Park Avenue, Suite 966
New York, NY 10169-0999
Ms. Coleman and Gentlemen:
We hereby consent to the reference to our name under the
caption "Legal Matters" in the Prospectus filed as part of Amendment
No. 3 to the registration statement on Form S-1 for First Golden American
Life Insurance Company of New York (File No. 333-77385). In giving
this consent, we do not admit that we are in the category of
persons whose consent is required under Section 7 of the Securities
Act of 1933.
Very truly yours,
SUTHERLAND ASBILL & BRENNAN
By: /s/ Stephen E. Roth
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Stephen E. Roth
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