VARIABLE ANNUITY ACCOUNT B OF AETNA LIFE INS & ANNUITY CO
485BPOS, EX-99.B9, 2000-12-13
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                                 Exhibit 99-B.9

[Aetna Logo]                                           Aetna Inc.
[Aetna Letterhead]                                     151 Farmington Avenue
                                                       Hartford, CT  06156-8975

                                                       J. NEIL MCMURDIE
                                                       Counsel
December 13, 2000                                      AFS Law, TS31
                                                       (860) 273-1672
                                                       Fax:  (860) 273-3227

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

Attention:  Filing Desk

RE:  AETNA LIFE INSURANCE AND ANNUITY COMPANY AND ITS VARIABLE ANNUITY ACCOUNT B
     POST-EFFECTIVE AMENDMENT NO. 21 TO REGISTRATION STATEMENT ON FORM N-4
     PROSPECTUS TITLE: AETNA VARIABLE ANNUITY
     FILE NOS.: 333-56297 AND 811-02512

Gentlemen:

The undersigned serves as counsel to Aetna Life Insurance and Annuity Company, a
Connecticut life insurance company (the "Company"). It is my understanding that
the Company, as depositor, has registered an indefinite amount of securities
(the "Securities") under the Securities Act of 1933 (the "Securities Act") as
provided in Rule 24f-2 under the Investment Company Act of 1940 (the "Investment
Company Act").

In connection with this opinion, I have reviewed the N-4 Registration Statement,
as amended to the date hereof, and this Post-Effective Amendment No. 21. I have
also examined originals or copies, certified or otherwise identified to my
satisfaction, of such documents, trust records and other instruments I have
deemed necessary or appropriate for the purpose of rendering this opinion. For
purposes of such examination, I have assumed the genuineness of all signatures
on original documents and the conformity to the original of all copies.

I am admitted to practice law in Connecticut, and do not purport to be an expert
on the laws of any other state. My opinion herein as to any other law is based
upon a limited inquiry thereof which I have deemed appropriate under the
circumstances.

Based upon the foregoing, and, assuming the Securities are sold in accordance
with the provisions of the prospectus, I am of the opinion that the Securities
being registered will be legally issued and will represent binding obligations
of the Company.

I consent to the filing of this opinion as an exhibit to the Registration
Statement.

Sincerely,


/s/ J. Neil McMurdie

J. Neil McMurdie
Counsel


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