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 LETTERHEAD]                                     Aetna Inc.
                                                       151 Farmington Avenue
                                                       Hartford, CT  06156-8975


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


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

RE:  AETNA LIFE INSURANCE AND ANNUITY COMPANY AND ITS VARIABLE ANNUITY ACCOUNT B
     POST-EFFECTIVE AMENDMENT NO. 44 TO REGISTRATION STATEMENT ON FORM N-4
     PROSPECTUS TITLE:  AETNA MARATHON PLUS - VARIABLE ANNUITY
     FILE NOS.  33-34370* AND 811-2512

Dear Sir or Madam:

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.
44. 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.


--------------------------------
*    Pursuant to Rule 429(a) under the Securities Act of 1933, Registrant has
     included a combined prospectus under this Registration Statement which
     includes all the information which would currently be required in a
     prospectus relating to the following earlier Registration Statement:
     33-87932.

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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



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