SUN LIFE OF CANADA U S VARIABLE ACCOUNT B
485BPOS, 1997-07-28
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<PAGE>

                                                       Registration No. 2-42680



                                           
                          SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C.  20549
                                           
                           Post-Effective Amendment No. 24
                                           
                                          to
                                           
                                       FORM S-6
                                           
                                           
       For Registration under the Securities Act of 1933 of Securities of
                                Unit Investment Trusts
                              Registered on Form N-8B-2
                                           
                     SUN LIFE OF CANADA (U.S.) VARIABLE ACCOUNT B
                                (Exact name of trust)
                                           
                     SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)
                              (Exact name of depositor)
                                           
          One Sun Life Executive Park, Wellesley Hills, Massachusetts 02181
                 (Address of depositor's principal executive office)
                                           
 Bonnie S. Angus, Assistant Vice President             David N. Brown, Esq.
Sun Life Assurance Company of Canada (U.S.)            Covington & Burling
              50 Milk Street                      1201 Pennsylvania Avenue N.W.
        Boston, Massachusetts 02109                       P.O. Box 7566
                                                      Washington, D.C. 20044
                      (Names and addresses of agents for service)
                                           

/X/  It is proposed that this filing will become effective immediately upon
filing pursuant to paragraph (b) of Rule 485.

<PAGE>

This Amendment is filed solely for the purpose of making the representation
pursuant to Section 26 (e) of the Investment Company Act of 1940 set forth
below.  To the extent required, Amendment No. 23 to the Registration Statement
filed on May 19, 1987 (File No. 2-42680) is incorporated herein by reference.

Representation with respect to Section 26 (e).  

Sun Life Assurance Company of Canada (U.S.) (the "Company") represents that 
the fees and charges deducted under the contract in the aggregate are 
reasonable in relation to the services rendered, the expenses expected to be 
incurred and the risks assumed by the Company.

SIGNATURES

Pursuant to the requirement of the Securities Act of 1933, the Registrant, 
Sun Life of Canada (U.S.) Variable Account B, certifies that it meets all of 
the requirements for effectiveness of this Registration Statement pursuant to 
Rule 485 (b) under the Securities Act of 1933 and has duly caused this 
Amendment No. 24 to its Registration Statement to be signed on its behalf by 
the undersigned thereunto duly authorized and its seal to be hereunto affixed 
and attested, all in the City of Boston, and Commonwealth of Massachusetts on 
the 25th day on July 1997.

                             Sun Life of Canada (U.S.) Variable Account B
                             (Registrant)
                             Sun Life Assurance Company of Canada (U.S.)
                             (Depositor)
                             By: * /S/ JOHN D. MCNEIL      
                                ------------------------------------
                                       John D. McNeil, Chairman

Attest   /s/  BONNIE S. ANGUS     
       --------------------------------
              Bonnie S. Angus,
         Assistant Vice President

<PAGE>

Pursuant to the requirements of the Securities Act of 1933, this Amendment 
No. 24 to the Registration Statement has been signed below by the following 
persons in the capacities with the depositor and on the dates indicated.

SIGNATURE                      TITLE                           DATE
- ---------                      -----                           ----

* /s/    JOHN D. MCNEIL        Chairman and Director            July 25, 1997
- -----------------------------  (Principal Executive Officer)
         John D. McNeil      

* /s/    ROBERT P. VROLYK      Vice President and Actuary       July 25, 1997
- -----------------------------  (Principal Financial & 
         Robert P. Vrolyk      Accounting Officer)

* /s/    DONALD A. STEWART     President and Director           July 25, 1997
- -----------------------------
         Donald A. Stewart

* /s/    A. KEITH BRODKIN      Director                         July 25, 1997
- -----------------------------
         A. Keith Brodkin

* /s/    RICHARD B. BAILEY     Director                         July 25, 1997
- -----------------------------
         Richard B. Bailey

* /s/    JOHN S. LANE          Director                         July 25, 1997
- -----------------------------
         John S. Lane

* /s/    M. COLYER CRUM        Director                         July 25, 1997
- -----------------------------
         M. Colyer Crum

* /s/    DAVID D. HORN         Senior Vice President            July 25, 1997
- -----------------------------  and General Manager and Director
         David D. Horn       

* /s/    ANGUS A. MACNAUGHTON  Director                         July 25, 1997
- -----------------------------
         Angus A. MacNaughton

* /s/    S. CAESAR RABOY       Senior Vice President            July 25, 1997
- -----------------------------  and Deputy General Manager
         S. Caesar Raboy       and Director

*  By Bonnie S. Angus pursuant to Power of Attorney filed herewith.


<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that Richard B. Bailey, whose signature 
appears below, constitutes and appoints Bonnie S. Angus, David D. Horn and 
David N. Brown, and each of them, his attorneys-in-fact, each with the power 
of substitution, for him in any and all capacities, to sign a Registration 
Statement on Form S-6 of Sun Life of Canada (U.S.) Variable Account B (Reg. 
No. 2-42680), and any amendments thereto, and to file the same, with exhibits 
thereto, and other documents in connection therewith, with the Securities and 
Exchange Commission, hereby ratifying and confirming all that each of said 
attorneys-in-fact or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

                                       /s/ Richard B. Bailey
                                       --------------------------------------
                                           Richard B. Bailey


July 24, 1997


<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that A. Keith Brodkin, whose signature 
appears below, constitutes and appoints Bonnie S. Angus, David D. Horn and 
David N. Brown, and each of them, his attorneys-in-fact, each with the power 
of substitution, for him in any and all capacities, to sign a Registration 
Statement on Form S-6 of Sun Life of Canada (U.S.) Variable Account B (Reg. 
No. 2-42680), and any amendments thereto, and to file the same, with exhibits 
thereto, and other documents in connection therewith, with the Securities and 
Exchange Commission, hereby ratifying and confirming all that each of said 
attorneys-in-fact or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

                                       /s/ A. Keith Brodkin
                                       --------------------------------------
                                           A. Keith Brodkin


July 24, 1997

<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that M. Colyer Crum, whose signature 
appears below, constitutes and appoints Bonnie S. Angus, David D. Horn and 
David N. Brown, and each of them, his attorneys-in-fact, each with the power 
of substitution, for him in any and all capacities, to sign a Registration 
Statement on Form S-6 of Sun Life of Canada (U.S.) Variable Account B (Reg. 
No. 2-42680), and any amendments thereto, and to file the same, with exhibits 
thereto, and other documents in connection therewith, with the Securities and 
Exchange Commission, hereby ratifying and confirming all that each of said 
attorneys-in-fact or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

                                       /s/ M. Colyer Crum
                                       --------------------------------------
                                           M. Colyer Crum


July 24, 1997

<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that Angus A. MacNaughton, whose 
signature appears below, constitutes and appoints Bonnie S. Angus, David D. 
Horn and David N. Brown, and each of them, his attorneys-in-fact, each with 
the power of substitution, for him in any and all capacities, to sign a 
Registration Statement on Form S-6 of Sun Life of Canada (U.S.) Variable 
Account B (Reg. No. 2-42680), and any amendments thereto, and to file the 
same, with exhibits thereto, and other documents in connection therewith, 
with the Securities and Exchange Commission, hereby ratifying and confirming 
all that each of said attorneys-in-fact or his substitute or substitutes, may 
do or cause to be done by virtue hereof.

                                       /s/ Angus A. MacNaughton
                                       --------------------------------------
                                           Angus A. MacNaughton


July 24, 1997

<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that John D. McNeil, whose signature 
appears below, constitutes and appoints Bonnie S. Angus, David D. Horn and 
David N. Brown, and each of them, his attorneys-in-fact, each with the power 
of substitution, for him in any and all capacities, to sign a Registration 
Statement on Form S-6 of Sun Life of Canada (U.S.) Variable Account B (Reg. 
No. 2-42680), and any amendments thereto, and to file the same, with exhibits 
thereto, and other documents in connection therewith, with the Securities and 
Exchange Commission, hereby ratifying and confirming all that each of said 
attorneys-in-fact or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

                                       /s/ John D. McNeil
                                       --------------------------------------
                                           John D. McNeil


July 24, 1997

<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that Donald A. Stewart, whose signature 
appears below, constitutes and appoints Bonnie S. Angus, David D. Horn and 
David N. Brown, and each of them, his attorneys-in-fact, each with the power 
of substitution, for him in any and all capacities, to sign a Registration 
Statement on Form S-6 of Sun Life of Canada (U.S.) Variable Account B (Reg. 
No. 2-42680), and any amendments thereto, and to file the same, with exhibits 
thereto, and other documents in connection therewith, with the Securities and 
Exchange Commission, hereby ratifying and confirming all that each of said 
attorneys-in-fact or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

                                       /s/ Donald A. Stewart
                                       --------------------------------------
                                           Donald A. Stewart


July 24, 1997

<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that David D. Horn, whose signature 
appears below, constitutes and appoints Bonnie S. Angus and David N. Brown, 
and each of them, his attorneys-in-fact, each with the power of substitution, 
for him in any and all capacities, to sign a Registration Statement on Form 
S-6 of Sun Life of Canada (U.S.) Variable Account B (Reg. No. 2-42680), and 
any amendments thereto, and to file the same, with exhibits thereto, and 
other documents in connection therewith, with the Securities and Exchange 
Commission, hereby ratifying and confirming all that each of said 
attorneys-in-fact or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

                                       /s/ David D. Horn
                                       --------------------------------------
                                           David D. Horn


July 24, 1997

<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that John S. Lane, whose signature 
appears below, constitutes and appoints Bonnie S. Angus, David D. Horn and 
David N. Brown, and each of them, his attorneys-in-fact, each with the power 
of substitution, for him in any and all capacities, to sign a Registration 
Statement on Form S-6 of Sun Life of Canada (U.S.) Variable Account B (Reg. 
No. 2-42680), and any amendments thereto, and to file the same, with exhibits 
thereto, and other documents in connection therewith, with the Securities and 
Exchange Commission, hereby ratifying and confirming all that each of said 
attorneys-in-fact or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

                                       /s/ John S. Lane
                                       --------------------------------------
                                           John S. Lane


July 24, 1997

<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that S. Caesar Raboy, whose signature 
appears below, constitutes and appoints Bonnie S. Angus, David D. Horn and 
David N. Brown, and each of them, his attorneys-in-fact, each with the power 
of substitution, for him in any and all capacities, to sign a Registration 
Statement on Form S-6 of Sun Life of Canada (U.S.) Variable Account B (Reg. 
No. 2-42680), and any amendments thereto, and to file the same, with exhibits 
thereto, and other documents in connection therewith, with the Securities and 
Exchange Commission, hereby ratifying and confirming all that each of said 
attorneys-in-fact or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

                                       /s/ S. Caesar Raboy
                                       --------------------------------------
                                           S. Caesar Raboy


July 24, 1997

<PAGE>

                  SUN LIFE ASSURANCE COMPANY OF CANADA (U.S.)

                              POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS that Robert P. Vrolyk, whose signature 
appears below, constitutes and appoints Bonnie S. Angus, David D. Horn and 
David N. Brown, and each of them, his attorneys-in-fact, each with the power 
of substitution, for him in any and all capacities, to sign a Registration 
Statement on Form S-6 of Sun Life of Canada (U.S.) Variable Account B (Reg. 
No. 2-42680), and any amendments thereto, and to file the same, with exhibits 
thereto, and other documents in connection therewith, with the Securities and 
Exchange Commission, hereby ratifying and confirming all that each of said 
attorneys-in-fact or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

                                       /s/ Robert P. Vrolyk
                                       --------------------------------------
                                           Robert P. Vrolyk


July 24, 1997





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