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SIGNATURE MARY ELLEN MINENKO
TITLE COUNSEL
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
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<NAME> VARIABLE ANNUITY FUND B
<S> <C>
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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 B
In planning and performing our audit of the financial statements of IDS Life
Variable Annuity Fund B 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 B 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 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 B with the
Securities and Exchange Commission.
Ernst & Young LLP
February 5, 1998
