IDS LIFE VARIABLE ANNUITY FUND A
NSAR-B, 1998-02-27
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SIGNATURE   MARY ELLEN MINENKO
TITLE       COUNSEL

<TABLE> <S> <C>


<ARTICLE> 6
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   <NUMBER> 1
   <NAME> VARIABLE ANNUITY FUND A
       
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<PERIOD-END>                                                        DEC-31-1997
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</TABLE>

Ernst & Young LLP
1400 Pillsbury Center
Minneapolis, MN  55402-1491


Supplementary Report of Independent Auditors on Internal Control

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, 1997, we considered its
internal control,  including control activities 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.

The  management  of  IDS  Life  Variable  Annuity  Fund  A  is  responsible  for
establishing   and   maintaining    internal   control.   In   fulfilling   this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs. Generally, controls that are relevant to an
audit pertain to the entity's  objective of preparing  financial  statements for
external  purposes  that are  fairly  presented  in  conformity  with  generally
accepted  accounting  principles.  These controls  include the  safeguarding  of
assets against unauthorized acquisition, use or disposition.

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

Our  consideration  of the internal  control would not necessarily  disclose all
matters in internal  control 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  of the
specific  internal control  components 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 statements being audited may occur and not be detected
within a timely  period by employees in the normal  course of  performing  their
assigned functions. However, we noted no matters involving the internal control,
including control activities for safeguarding securities, that we consider to be
material weaknesses as defined above as of December 31, 1997.

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 with the filing
of the  report  on Form  N-SAR  of IDS  Life  Variable  Annuity  Fund A with the
Securities and Exchange Commission.


Ernst & Young LLP


February 5, 1998




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