IDS LIFE VARIABLE ANNUITY FUND A
NSAR-B, 1997-02-28
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SIGNATURE   MARY ELLEN MINENKO                           
TITLE       COUNSEL             
 


<TABLE> <S> <C>

<ARTICLE> 6
       
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</TABLE>





Supplementary Report of Independent Auditors


The Board of Managers and Contract Owners
IDS Life Variable Annuity Fund A


In planning and performing our audit of the financial statements
of IDS Life Variable Annuity Fund A for the year ended December
31, 1996, we considered its internal control structure, including
procedures for safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing our opinion on
the financial statements and to comply with the requirements of
Form N-SAR, not to provide assurance on the internal control
structure.

The management of IDS Life Variable Annuity Fund A is
responsible for establishing and maintaining an internal control
structure. In fulfilling this responsibility, estimates and 
udgments by management are required to assess the expected 
enefits and related costs of internal control structure polices
and procedures. Two of the objectives of an internal control
structure are to provide management with reasonable, but not 
bsolute, assurance that assets are safeguarded against loss from
unauthorized use or disposition and that transactions are executed 
n accordance with management s authorization and recorded properly
to permit preparation of financial statements in conformity 
ith generally accepted accounting principles.

Because of inherent limitations in any internal control structure, 
rrors or irregularities may occur and not be detected. Also,
projection of any evaluation of the structure to future periods 
s subject to the risk that it may become inadequate because
of changes in conditions or that the effectiveness of the design 
nd operation may deteriorate.

Our consideration of the internal control structure would not
necessarily disclose all matters in the internal control structure
that might be material weaknesses under standards established
by the American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or operation 
f the specific internal control structure elements does not reduce
to a relatively low level the risk that errors or irregularities in
amounts that would be material in relation to the financial 
tatements being audited may occur and not be detected within 
 timely period by employees in the normal course of performing
their assigned functions. However, we noted no matters involving
the internal control structure, including procedures for safeguarding
securities, that we consider to be material weaknesses as defined
 above as of December 31, 1996.

This supplementary report is intended solely for the information
and use of management and the Securities and Exchange Commission.

We consent to the use of this supplementary report in connection 
ith the filing of the report on Form N-SAR of IDS Life Variable
Annuity Fund A with the Securities and Exchange Commission.



Minneapolis, Minnesota
February 3, 1997



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