IDS LIFE OF NEW YORK ACCOUNT 4
485BPOS, 1996-04-23
Previous: IDS LIFE OF NEW YORK ACCOUNT 4, 485BPOS, 1996-04-23
Next: IDS LIFE OF NEW YORK ACCOUNT 4, 485BPOS, 1996-04-23



<PAGE>
PAGE 1
                SECURITIES AND EXCHANGE COMMISSION

                      Washington, D.C.  20549

                             FORM N-4

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

     Post-Effective Amendment No.  23  (File No. 2-78194)       X  

                              and/or

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940

     Amendment No.  16  (File No. 811-3500)                     X  

                                        formerly known as
   IDS LIFE OF NEW YORK ACCOUNT 4   IDS LIFE OF NEW YORK ACCOUNT 4
   IDS LIFE OF NEW YORK ACCOUNT 5   IDS LIFE OF NEW YORK ACCOUNT 5
   IDS LIFE OF NEW YORK ACCOUNT 6   IDS LIFE OF NEW YORK ACCOUNT 6
   IDS LIFE OF NEW YORK ACCOUNT 9   IDS LIFE OF NEW YORK ACCOUNT 9
   IDS LIFE OF NEW YORK ACCOUNT 10  IDS LIFE OF NEW YORK ACCOUNT 10
   IDS LIFE OF NEW YORK ACCOUNT 11  IDS LIFE OF NEW YORK ACCOUNT 11
   IDS LIFE OF NEW YORK ACCOUNT 12
   IDS LIFE OF NEW YORK ACCOUNT 13
   IDS LIFE OF NEW YORK ACCOUNT 14
___________________________________________________________________
                    (Exact Name of Registrant)

              IDS Life Insurance Company of New York
___________________________________________________________________
                        (Name of Depositor)

          20 Madison Avenue Extension, Albany, NY  12203 
___________________________________________________________________
  (Address of Depositor's Principal Executive Offices) (Zip Code)

Depositor's Telephone Number, including Area Code (612) 671-3678  

   Mary Ellyn Minenko, IDS Tower 10, Minneapolis, MN  55440-0010
___________________________________________________________________
              (Name and Address of Agent for Service)

It is proposed that this filing will become effective:

     immediately upon filing pursuant to paragraph (b) of Rule 485
  X  on April 30, 1996 pursuant to paragraph (b) of Rule 485
     60 days after filing pursuant to paragraph (a)(i) of Rule 485
     on (date) pursuant to paragraph (a)(i) of Rule 485
     75 days after filing pursuant to paragraph (a)(ii) of Rule 485
     on (date) pursuant to paragraph (a)(ii) of Rule 485.

The Registrant has registered an indefinite number or amount of
securities under the Securities Act of 1933 pursuant to Section 
24-f of the Investment Company Act of 1940.  Registrant's Rule 
24f-2 Notice for its most recent fiscal year was filed on or about
February 23, 1996.
<PAGE>
PAGE 2
<TABLE>
<CAPTION>
                                    CROSS REFERENCE SHEET

Cross reference sheet showing location in the prospectus of the information called
for by the items enumerated in Part A and B of Form N-4.

Negative answers omitted from prospectus are so indicated.

             PART A                                         PART B

                                                                    Page Number in
               Page Number                                          Statement of
  Item No.     in Prospectus                        Item No.        Additional Information
    <C>        <C>                                     <C>          <C>
    1          Cover page                              15           Cover page

    2          Key terms                               16           Table of contents

    3(a)       Expense summary                         17(a)        NA
     (b)       The Flexible Annuity in brief             (b)        NA
                                                         (c)        About IDS Life of New York*
    4(a)       Condensed financial information
     (b)       Performance information                 18(a)        NA
     (c)       Financial statements                      (b)        NA
                                                         (c)        Independent Auditors
    5(a)       Cover page; About IDS Life of New York    (d)        NA
     (b)       The variable accounts                     (e)        NA
     (c)       The funds                                 (f)        NA
     (d)       Cover page, The funds
     (e)       Voting rights                           19(a)        Distribution of the contracts*;
     (f)       NA                                                   About IDS Life of New York*
     (g)       NA                                        (b)        Charges*
                  
    6(a)       Charges                                 20(a)        Principal underwriter
     (b)       Charges                                   (b)        Principal underwriter
     (c)       Charges                                   (c)        Principal underwriter
     (d)       Distribution of the contracts             (d)        NA                   
     (e)       The funds                                              
     (f)       NA                                      21(a)        Performance information
                                                         (b)        Performance information
    7(a)       Buying your annuity;                      
               Benefits in case of death;              22           Calculating annuity payouts
               The annuity payout period                                                       
     (b)       The variable accounts;                  23(a)        Financial statements
               Making the most of your annuity           (b)        Financial statements
     (c)       The funds; Charges    
     (d)       Cover Page                        
     (c)       The funds; Charges    

    8(a)       The annuity payout period
     (b)       Buying your annuity
     (c)       The annuity payout period
     (d)       The annuity payout period
     (e)       The annuity payout period
     (f)       The annuity payout period

    9(a)       Benefits in case of death
     (b)       Benefits in case of death

   10(a)       Buying your annuity; Valuing your investment
     (b)       Valuing your investment
     (c)       Buying your annuity; Valuing your investment
     (d)       About IDS Life of New York

   11(a)       Surrendering your contract
     (b)       NA
     (c)       Surrendering your contract
     (d)       Buying your annuity
     (e)       The Flexible Annuity in brief

   12(a)       Taxes
     (b)       Key terms
     (c)       NA

   13          NA

<PAGE>
PAGE 3
   14          Table of contents of the Statement of Additional Information

*Designates page number in the prospectus, which is hereby incorporated by reference
in this Statement of Additional Information.

</TABLE>
<PAGE>
PAGE 4
IDS Life of New York Variable Retirement and Combination Retirement
Annuities
   
Prospectus
April 30, 1996
    
This prospectus describes two individual deferred annuity contracts
offered by IDS Life Insurance Company of New York (IDS Life of New
York), a subsidiary of IDS Life Insurance Company (IDS Life), which
is a subsidiary of American Express Financial Corporation.  The
Variable Retirement Annuity (VRA) is a deferred annuity contract in
which a single purchase payment accumulates on a variable basis and
retirement benefits are paid to the owner.  It can be used for
qualified and nonqualified retirement plans.  The Combination
Retirement Annuity (CRA) is a deferred annuity contract in which
installment purchase payments are accumulated on a fixed and/or
variable basis and provides for retirement payments to the owner. 
It is available only for qualified plans.

New Variable Retirement Annuity contracts are not currently being
offered.
   
IDS Life of New York Accounts 4, 5, 6, 9, 10, 11, 12, 13 and 14
    
Sold by:  IDS Life Insurance Company of New York
          20 Madison Ave. Extension
          Albany, NY 12203 
          Telephone: 518-869-8613.

THIS PROSPECTUS CONTAINS THE INFORMATION ABOUT THE VARIABLE
ACCOUNTS THAT YOU SHOULD KNOW BEFORE INVESTING.  Refer to "The
variable accounts" in this prospectus.
   
THE PROSPECTUS IS ACCOMPANIED OR PRECEDED BY THE RETIREMENT ANNUITY
MUTUAL FUND PROSPECTUS FOR IDS LIFE AGGRESSIVE GROWTH FUND, IDS
LIFE INTERNATIONAL EQUITY FUND, IDS LIFE CAPITAL RESOURCE FUND, IDS
LIFE MANAGED FUND, IDS LIFE SPECIAL INCOME FUND, IDS LIFE
MONEYSHARE FUND, IDS LIFE GROWTH DIMENSIONS FUND, IDS LIFE GLOBAL
YIELD FUND AND IDS LIFE INCOME ADVANTAGE FUND.  PLEASE KEEP THESE
PROSPECTUSES FOR FUTURE REFERENCE.
    
THESE SECURITIES HAVE NOT BEEN APPROVED OR DISAPPROVED BY THE
SECURITIES AND EXCHANGE COMMISSION OR ANY STATE SECURITIES
COMMISSION, NOR HAS THE SECURITIES AND EXCHANGE COMMISSION OR ANY
STATE SECURITIES COMMISSION PASSED UPON THE ACCURACY OR ADEQUACY OF
THIS PROSPECTUS.  ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL
OFFENSE.

IDS LIFE OF NEW YORK IS NOT A FINANCIAL INSTITUTION AND THE
SECURITIES IT OFFERS ARE NOT DEPOSITS OR OBLIGATIONS OF, OR
GUARANTEED OR ENDORSED BY ANY FINANCIAL INSTITUTION NOR ARE THEY
INSURED BY THE FEDERAL DEPOSIT INSURANCE CORPORATION, THE FEDERAL
RESERVE BOARD OR ANY OTHER AGENCY.  

<PAGE>
PAGE 5
   
A Statement of Additional Information (SAI) dated April 30, 1996
(incorporated by reference into this prospectus) has been filed
with the Securities and Exchange Commission (SEC), and is available
without charge by contacting IDS Life of New York at the telephone
number above or by completing and sending the order form on the
last page of this prospectus.  The table of contents of the SAI is
on the last page of this prospectus.
    
<PAGE>
PAGE 6
Table of contents

Key terms

The Variable and Combination
 Retirement Annuities in brief

Expense summary

Condensed financial information

Financial statements

Performance information

The variable accounts
   
The funds
Aggressive Growth Fund
International Equity Fund
Capital Resource Fund
Managed Fund
Special Income Fund
Moneyshare Fund
Growth Dimensions Fund
Global Yield Fund
Income Advantage Fund
    
The fixed account

Buying your annuity
The retirement date
Beneficiary
How to make purchase payments

Charges
Contract administrative charge
Mortality and expense risk fee
Surrender charge

Valuing your investment
Number of units
Accumulation unit value
Net investment factor
Factors that affect variable account
 accumulation units

Making the most of your annuity
Automated dollar-cost averaging
Transferring money between accounts
Transfer policies
How to request a transfer or a surrender

Surrendering your contract
Surrender policies
Receiving payment when you request a surrender

TSA - special surrender provisions
<PAGE>
PAGE 7
Changing ownership

Benefits in case of death

The annuity payout period
Annuity payout plans
Death after annuity payouts begin

Taxes

Voting rights

Distribution of the contracts

About IDS Life of New York
   
Regular and special reports
Services
Table of contents of the Statement of
 Additional Information
    
<PAGE>
PAGE 8
Key terms

These terms can help you understand details about your annuity.

Annuity - A contract purchased from an insurance company that
offers tax-deferred growth of the investment until earnings are
withdrawn and that can be tailored to meet the specific needs of
the individual during retirement.

Accumulation unit - A measure of the value of each variable account
before annuity payouts begin.

Annuitant - The person on whose life or life expectancy the annuity
payouts are based.

Annuity payouts - An amount paid at regular intervals under one of
several plans available to the owner and/or any other payee.  This
amount may be on a variable or fixed basis or a combination of
both. 

Annuity unit - A measure of the value of each variable account used
to calculate the annuity payouts you receive. 

Beneficiary - The person designated to receive annuity benefits in
case of the owner's or annuitant's death.

Close of business - When the New York Stock Exchange (NYSE) closes,
normally 4 p.m. Eastern time.

Code - Internal Revenue Code of 1986, as amended.

Contract value - The total value of your annuity before any
applicable surrender charge and any contract administrative charge
have been deducted.

Contract year - A period of 12 months, starting on the effective
date of your contract and on each anniversary of the effective
date.

Fixed account - An account to which you may allocate purchase
payments.  Amounts allocated to this account earn interest at rates
that are declared periodically by IDS Life of New York.  

IDS Life of New York - In this prospectus, "we," "us," "our" and
"IDS Life of New York" refer to IDS Life Insurance Company of New
York.
   
Mutual funds (funds) - Nine IDS Life Retirement Annuity mutual
funds, each with a different investment objective.  (See "The
funds.")  You may allocate your purchase payments into variable
accounts investing in shares of any or all of these funds.
    
Owner (you, your) - The person who controls the annuity (decides on
investment allocations, transfers, payout options, etc.).  Usually,
but not always, the owner is also the annuitant.  The owner is
responsible for taxes, regardless of whether he or she receives the
annuity's benefits.<PAGE>
PAGE 9
Purchase payments - Payments made to IDS Life of New York for an
annuity.

Qualified annuity - An annuity purchased for a retirement plan that
is subject to applicable federal law and any rules of the plan
itself.  These plans include:

o  Individual Retirement Annuities (IRAs)
o  Simplified Employee Pension Plans (SEPs)
o  Section 401(k) plans
o  Custodial and trusteed pension and profit-sharing plans
o  Tax-Sheltered Annuities (TSAs)
       
All other annuities are considered nonqualified annuities.

Retirement date - The date when annuity payouts are scheduled to
begin.  This date is first established when you start your
contract.  You can change it in the future.
 
Surrender charge - A deferred sales charge that may be applied if
you surrender your annuity before the retirement date.

Surrender value - The amount you are entitled to receive if you
surrender your annuity.  It is the contract value minus any
applicable surrender charge and contract administrative charge. 

Valuation date - Any normal business day, Monday through Friday,
that the NYSE is open.  The value of each variable account is
calculated at the close of business on each valuation date.
   
Variable accounts - Nine separate accounts to which you may
allocate purchase payments;  each invests in shares of one mutual
fund. (See "The variable accounts.") The value of your investment
in each variable account changes with the performance of the
particular fund.
    
The Variable and Combination Retirement Annuities in brief

Purpose:  The Variable and Combination Retirement Annuities are
designed to allow you to build up funds for retirement.  You do
this by making one or more investments (purchase payments) that may
earn returns that increase the value of the annuity.  Beginning at
a specified future date (the retirement date), the annuity provides
lifetime or other forms of payouts to you or to anyone you
designate.

Ten-day free look:  You may return your annuity to your financial
advisor or our Albany office within 10 days after it is delivered
to you and receive a full refund of the contract value.  No charges
will be deducted.

Accounts:  You may allocate your purchase payments among any or all
of:
<PAGE>
PAGE 10
   
o  nine variable accounts, each of which invests in mutual funds
   with a particular investment objective.  The value of each
   variable account varies with the performance of the particular
   fund.  We cannot guarantee that the value at the retirement date
   will equal or exceed the total of purchase payments allocated to
   the variable accounts.  (p.16)

o  one fixed account, which earns interest at rates that are
   adjusted periodically by IDS Life of New York.  (p.19)
    
Buying the annuity:  Your financial advisor will help you complete
and submit an application for CRA.  Applications are subject to
acceptance at our Albany office.  You may buy a non-qualified
annuity or a qualified annuity including an IRA.  

o  Minimum purchase payment - $600 on an annual basis.

o  Minimum installment or additional payment - $50 monthly; $23.08
   biweekly payroll deductions.

o  Maximum first-year payment(s) -
   Nonqualified:  $25,000.
   Qualified:  Two times initial annual gross premium subject to
   any restrictions.

o  Maximum payment for each subsequent year -
   Nonqualified:  $50,000 excluding rollovers.
   Qualified:  Two times initial annual gross premium subject to
   any restrictions.
   
Unlike the CRA, VRA was purchased with a single payment.  No
additional payments are allowed for VRA.  (p.20)

Transfers:  You may redistribute your money among accounts without
charge at any time until annuity payouts begin and once per
contract year among the variable accounts thereafter.  You may
establish automated transfers among the fixed and variable
account(s), subject to certain restrictions.  (p.29)

Surrenders:  You may surrender all or part of your contract value
at any time before the retirement date.  You also may establish
automated partial surrenders.  Surrenders may be subject to charges
and tax penalties and may have other tax consequences; also,
certain restrictions apply.  (p.31)

Changing ownership:  You may change ownership of a nonqualified
annuity by written instruction, however, such changes of non-
qualified annuities may have federal income tax consequences. 
Certain restrictions apply concerning change of ownership of a
qualified annuity.  (p.33)

Benefits in case of death:  If you or the annuitant dies before
annuity payouts begin, we will pay the beneficiary an amount at
least equal to the contract value.  (p.34)
    
<PAGE>
PAGE 11
   
Annuity payouts:  The contract value of your investment can be
applied to an annuity payout plan that begins on the retirement
date.  You may choose from a variety of plans to make sure that
payouts continue as long as they are needed.  If you purchased a
qualified annuity, the payout schedule must meet requirements of
the qualified plan.  Payouts may be made on a fixed or variable
basis, or both.  Total monthly payouts include amounts from each
variable account and the fixed account.  (p.35) 

Taxes:  Generally, your annuity grows tax deferred until you
surrender it or begin to receive payouts.  (Under certain
circumstances, IRS penalty taxes may apply.)  Even if you direct
payouts to someone else, you will still be taxed on the income if
you are the owner.  (p.37)

Charges:  Your Variable Retirement Annuity is subject to an annual
charge of $20 and your Combination Retirement Annuity is subject to
an annual charge of $30 for contract administrative services.  The
annuities are also subject to a 1% mortality and expense risk
charge and a surrender charge.  (p.23)
    
Expense summary

The purpose of this summary is to help you understand the various
costs and expenses associated with VRA and CRA.

You pay no sales charge when you purchase the annuities.  All costs
that you bear directly or indirectly for the variable accounts and
underlying mutual funds are shown below.  Some expenses may vary as
explained under "Contract charges."

Direct charges.  These are deducted directly from the contract
value.  They include:

Surrender charge - Surrender charges apply if you surrender more
than a certain limited percentage of your Variable Retirement
Annuity's value within the first seven contract years.  The
surrender charge starts at 7% of the amount surrendered in the
first contract year and reduces by 1% each contract year
thereafter, so that there is no surrender charge in the eighth and
later contract years.

With a Combination Retirement Annuity, you will pay surrender
charges on any surrender within the first 11 contract years.  The
surrender charge starts at 7% of any amount surrendered during the 
first five contract years, then declines by 1% per year from 6% in
the sixth year to 1% in the 11th year.  There is no surrender
charge on amounts surrendered after the 11th year.  

The surrender charge for the Variable and Combination Retirement
Annuities in all cases is further limited so that it will never
exceed 8.5% of aggregate purchase payments made to the contract.

Annual contract administrative charge -
Variable Retirement Annuity - $20
Combination Retirement Annuity - $30
<PAGE>
PAGE 12
Indirect charges.  The variable account pays these expenses out of
its assets.  They are reflected in the variable account's daily
accumulation unit value and are not charged directly to your
account.  They include:

Mortality and expense risk fee - 1% per year, deducted from the
variable account as a percentage of the average daily net assets of
the underlying fund.

Operating expenses of underlying mutual funds - management fees and
other expenses deducted as a percentage of average net assets as
follows:
   
<TABLE><CAPTION>
                  Aggressive  International  Capital              Special                   Growth     Global     Income
                   Growth        Equity      Resource   Managed   Income    Moneyshare    Dimensions    Yield    Advantage
  <S>               <C>           <C>          <C>       <C>        <C>        <C>           <C>        <C>        <C>
  Management fees   .64%          .86%         .63%      .62%       .63%       .54%          .63%       .84%       .62%

  Other expenses    .04           .09          .04       .03        .04        .05           .05        .06        .05

  Total*            .68%          .95%         .67%      .65%       .67%       .59%          .68%**     .90%**     .67%**
</TABLE>
    
*  Annualized operating expenses of underlying mutual funds at Dec.
   31, 1995.
   
** This is a new fund, operating expenses are based on annualized
   estimates of such expenses to be incurred in the current fiscal
   year.
    
Example for the Variable Retirement Annuity:*

You would pay the following expenses on a $1,000 investment,
assuming a 5% annual return and surrender at the end of each time
period:
   
<TABLE><CAPTION>
          Aggressive   International    Capital                 Special                    Growth      Global      Income
            Growth        Equity        Resource    Managed     Income     Moneyshare    Dimensions     Yield     Advantage
<S>        <C>            <C>           <C>         <C>         <C>          <C>          <C>         <C>         <C>
1 year     $ 90.00        $ 92.57       $ 89.91     $ 89.71     $ 89.91      $ 89.14      $ 90.00     $ 92.10     $ 89.91

3 years     109.96         117.92        109.66      109.07      109.66       107.30       109.96      116.45      109.66

5 years     129.79         143.47        129.28      128.26      129.28       125.19       129.79      140.95      129.28

10 years    205.53         234.58        204.44      202.25      204.44       195.67       205.53      229.25      204.44

You would pay the following expenses on the same investment assuming no surrender or selection of an annuity payout plan at
the end of each time period:

1 year     $ 17.74        $ 20.51       $ 17.64     $ 17.43     $ 17.64      $ 16.82      $ 17.74     $ 20.00     $ 17.64

3 years      54.96          63.36         54.65       54.03       54.65        52.15        54.96       61.81       54.65

5 years      94.62         108.78         94.09       93.04       94.09        89.87        94.62      106.17       94.09

10 years    205.53         234.58        204.44      202.25      204.44       195.67       205.53      229.25      204.44
</TABLE>
    
This example should not be considered a representation of past or
future expenses.  Actual expenses may be more or less than those
shown.
   
* In this example, the $20 annual contract administrative charge is
approximated as a .051% charge based on our average contract size.
    
<PAGE>
PAGE 13
Example for the Combination Retirement Annuity:**

You would pay the following expenses on a $1,000 investment,
assuming a 5% annual return and surrender at the end of each time
period:
   
<TABLE>
<CAPTION>
          Aggressive   International    Capital                 Special                      Growth       Global     Income
            Growth        Equity        Resource    Managed     Income     Moneyshare      Dimensions     Yield     Advantage
<S>        <C>            <C>           <C>         <C>         <C>          <C>            <C>          <C>        <C>
1 year     $ 91.08        $ 93.65       $ 90.98     $ 90.79     $ 90.98      $ 90.22        $ 91.08      $ 93.18    $ 90.98

3 years     135.22         142.98        134.93      134.36      134.93       132.62         135.22       141.55     134.93

5 years     182.15         195.15        181.67      180.70      181.67       177.79         182.15       192.76     181.67

10 years    244.95         272.95        243.89      241.79      243.89       235.44         244.95       267.82     243.89

You would pay the following expenses on the same investment assuming no surrender or selection of an annuity payout plan at
the end of each time period:

1 year     $ 18.90        $ 21.67       $ 18.80     $ 18.59     $ 18.80      $ 17.98        $ 18.90      $ 21.16    $ 18.80

3 years      58.48          66.86         58.17       57.55       58.17        55.68          58.48        65.32      58.17

5 years     100.57         114.66        100.04       98.99      100.04        95.84         100.57       112.06     100.04

10 years    217.78         246.50        216.70      214.54      216.70       208.03         217.78       241.24     216.70
</TABLE>
    
This example should not be considered a representation of past or
future expenses.  Actual expenses may be more or less than those
shown.
   
** In this example, the $30 annual contract administrative charge
   is approximated as a .164% charge based on our average contract
   size.
    
Condensed financial information
(unaudited)

The following tables give per-unit information about the financial
history of each variable account.
   
<TABLE>
<CAPTION>
                                                                 Years Ended Dec. 31,                                   
                                  1995    1994     1993     1992     1991     1990     1989     1988     1987     1986  
<S>                              <C>     <C>      <C>      <C>      <C>      <C>      <C>      <C>      <C>       <C>
Account 4 (investing in shares of Capital Resource Fund)
Accumulation unit value at
beginning of year ............    $3.43   $3.43    $3.35    $3.25    $2.24    $2.25    $1.78    $1.61    $1.44    $1.33 
Accumulation unit value at end
of year ......................    $4.35   $3.43    $3.43    $3.35    $3.25    $2.24    $2.25    $1.78    $1.61    $1.44 
Number of accumulation units
outstanding at end of year
(000 omitted) ................   44,849  38,283   30,089   21,677   13,591   10,058    8,345    7,347    7,342    5,640 
Ratio of operating expense to
average net assets ...........    1.00%   1.00%    1.00%    1.00%    1.00%    1.00%    1.00%    1.00%    1.00%    1.00% 

Account 101 (investing in shares of International Equity Fund)
Accumulation unit value at
beginning of period ..........    $1.25   $1.29    $0.98    $1.00       -        -        -        -        -        -  

Accumulation unit value at end
of period ....................    $1.38   $1.25    $1.29     $0.98      -        -        -        -        -        -  
Number of accumulation units
outstanding at end of period
(000 omitted) ................   63,576  51,480   21,650     3,421      -        -        -        -        -        -  
Ratio of operating expense to
average net assets ...........    1.00%   1.00%    1.00%     1.00%      -        -        -        -        -        -  
<PAGE>
PAGE 14

Account 112 (investing in shares of Aggressive Growth Fund)
Accumulation unit value at
beginning of period ..........    $1.12   $1.21    $1.08     $1.00      -        -        -        -        -        -  
Accumulation unit value at end
of period ....................    $1.47   $1.12    $1.21     $1.08      -        -        -        -        -        -  

Number of accumulation units
outstanding at end of period
(000 omitted) ................   62,233  45,347   19,430     5,961      -        -        -        -        -        -  
Ratio of operating expense to
average net assets ...........    1.00%   1.00%    1.00%     1.00%      -        -        -        -        -        -  

1Account 10 commenced operations on Jan. 13, 1992.
2Account 11 commenced operations on Jan. 13, 1992.
                                                                   Years Ended Dec. 31,                                 
                                  1995    1994     1993     1992     1991     1990     1989     1988     1987     1986  
Account 5 (investing in shares of Special Income Fund)
Accumulation unit value at
beginning of year ............    $2.91   $3.06    $2.67    $2.46    $2.12    $2.05    $1.90    $1.74    $1.74    $1.48 
Accumulation unit value at end
of year ......................    $3.53   $2.91    $3.06    $2.67    $2.46    $2.12    $2.05    $1.90    $1.74    $1.74 
Number of accumulation units
outstanding at end of year
(000 omitted) ................   23,903  21,936   23,259   16,710   12,228   10,315    9,301    7,891    8,093    7,151 
________________________________________________________________________________________________________________________
Ratio of operating expense to
average net assets ...........    1.00%   1.00%    1.00%    1.00%    1.00%    1.00%    1.00%    1.00%    1.00%    1.00% 
Account 6 (investing in shares of Moneyshare Fund)
Accumulation unit value at
beginning of year ............    $1.91   $1.86    $1.83    $1.80    $1.71    $1.61    $1.49    $1.40    $1.33    $1.26 
Accumulation unit value at end
of year ......................    $1.99   $1.91    $1.86    $1.83    $1.80    $1.71    $1.61    $1.49    $1.40    $1.33 
Number of accumulation units
outstanding at end of year
(000 omitted) ................    5,445   3,794    4,113    5,378    7,253    6,487    5,493    2,836    2,125     1,055
________________________________________________________________________________________________________________________
Ratio of operating expense to
average net assets ...........    1.00%   1.00%    1.00%    1.00%    1.00%    1.00%    1.00%    1.00%    1.00%    1.00% 

Simple yield3 ................    4.09%   4.39%    1.88%    1.77%    3.24%    6.20%    6.80%    7.30%    5.73%    4.16% 
________________________________________________________________________________________________________________________

Compound yield3 ..............    4.17%   4.48%    1.90%    1.78%    3.29%    6.39%    7.03%    7.57%    5.90%    4.24% 
________________________________________________________________________________________________________________________

Account 94 (investing in shares of Managed Fund)
Accumulation unit value at
beginning of year ............    $2.09   $2.21    $1.98    $1.86    $1.45    $1.42    $1.14    $1.06    $1.01    $1.00 
Accumulation unit value at end
of year ......................    $2.57   $2.09    $2.21    $1.98    $1.86    $1.45    $1.42    $1.14    $1.06    $1.01 
Number of accumulation units
outstanding at end of year
(000 omitted) ................   72,999  66,800   50,761   31,828   20,105   15,292   12,248   11,920   12,219    4,030 
Ratio of operating expense to
average net assets ...........    1.00%   1.00%    1.00%    1.00     1.00%    1.00%    1.00%    1.00%    1.00%    1.00% 

3Net of annual contract administrative charge and mortality and expense risk fee.
4Account 9 commenced operations on April 30, 1986.
</TABLE>

Financial statements

The SAI dated April 30, 1996, contains:

o   complete audited financial statements of variable accounts 4,
    5, 6, 9, 10 and 11* including:
    - statements of net assets as of Dec. 31, 1995;
    - statements of operations for the year ended Dec. 31, 1995;
    and
    - statements of changes in net assets for the years ended Dec.
    31, 1995 and Dec. 31, 1994.
    
<PAGE>
PAGE 15
   
o   complete audited financial statements for IDS Life of New York
    including:
    - balance sheets as of Dec. 31, 1995 and Dec. 31, 1994; and
    - related statements of income and cash flows for each of the
    three years in the period ended Dec. 31, 1995.

*   No financial statements are provided for variable accounts 12,
    13 and 14.  These accounts began operations on April 30, 1996
    and, therefore, did not have any assets as of Dec. 31, 1995.
    
Performance information

Performance information for the variable accounts may appear from
time to time in advertisements or sales literature.  In all cases,
such information reflects the performance of a hypothetical
investment in a particular account during a particular time period. 
Calculations are performed as follows:

Simple yield - Account 6  (investing in Moneyshare Fund):  Income
over a given seven-day period (not counting any change in the
capital value of the investment) is annualized (multiplied by 52)
by assuming that the same income is received for 52 weeks.  This
annual income is then stated as an annual percentage return on the
investment.

Compound yield - Account 6:  Calculated like simple yield, except
that, when annualized, the income is assumed to be reinvested. 
Compounding of reinvested returns increases the yield as compared
to a simple yield.
   
Yield - For accounts investing in income funds:  Net investment
income (income less expenses) per accumulation unit during a given
30-day period is divided by the value of the unit on the last day
of the period.  The result is converted to an annual percentage.
    
Average annual total return:  Expressed as an average annual
compounded rate of return of a hypothetical investment over a
period of one, five and 10 years (or up to the life of the account
if it is less than 10 years old).  This figure reflects deduction
of all applicable charges, including the contract administrative
charge, mortality and expense risk fee and surrender charge,
assuming a surrender at the end of the illustrated period. 
Optional total return quotations may be made that do not reflect a
surrender charge deduction (assuming no surrender).
   
Aggregate total return:  Represents the cumulative change in the
value of an investment over a specified period of time (reflecting
change in an account's accumulation unit value).  The calculation
assumes reinvestment of investment earnings and reflects the
deduction of all applicable charges, including the contract
administrative charge, mortality and expense risk fee and surrender
charge, assuming a surrender at the end of the illustrated period. 
Optional total return quotations may be made that do not reflect a
surrender charge deduction (assuming no surrender).  Aggregate
total return may be shown by means of schedules, charts or graphs.
    
<PAGE>
PAGE 16
Performance information should be considered in light of the
investment objectives and policies, characteristics and quality of
the fund in which the account invests and the market conditions
during the given time period.  Such information is not intended to
indicate future performance.  Because advertised yields and total
return figures include all charges attributable to the annuity,
which has the effect of decreasing advertised performance, account
performance should not be compared to that of mutual funds that
sell their shares directly to the public.  (See the SAI for a
further description of methods used to determine yield and total
return for the accounts.)

If you would like additional information about actual performance,
contact your financial advisor.

The variable accounts

Purchase payments can be allocated to any or all of the variable
accounts that invest in shares of the following funds:

                              IDS Life of
                            New York Account      Established
   
Aggressive Growth Fund           11               Oct. 8, 1991
International Equity Fund        10               Oct. 8, 1991
Capital Resource Fund            4                Nov. 12, 1981
Managed Fund                     9                Feb. 12, 1986
Special Income Fund              5                Nov. 12, 1981
Moneyshare Fund                  6                Nov. 12, 1981
Growth Dimensions Fund           14               April 17, 1996
Global Yield Fund                12               April 17, 1996
Income Advantage Fund            13               April 17, 1996
    
Each variable account meets the definition of a separate account
under federal securities laws.  Income, capital gains and capital
losses of each account are credited or charged to that account
alone.  No variable account will be charged with liabilities of any
other account or of our general business.  Each variable account's
net assets are held in relation to the contracts described in this
prospectus as well as other variable annuity contracts that we
issue that are not described in this prospectus.  All obligations
arising under the contracts are general obligations of IDS Life of
New York.

All variable accounts were established under New York law and are
registered together as a single unit investment trust under the
Investment Company Act of 1940 (the 1940 Act).  This registration
does not involve any supervision of our management or investment
practices and policies by the SEC.

The funds

Aggressive Growth Fund
Objective: capital appreciation.  Invests primarily in common stock
of small- and medium-size companies.  The fund also may invest in
warrants or debt securities or in large, well-established companies
when the portfolio manager believes such investments offer the best
opportunity for capital appreciation.
<PAGE>
PAGE 17
International Equity Fund
Objective: capital appreciation.  Invests primarily in common stock
of foreign issuers and foreign securities convertible into common
stock.  The fund also may invest in certain international bonds if
the portfolio manager believes they have a greater potential for
capital appreciation than equities.
  
Capital Resource Fund
Objective: capital appreciation.  Invests primarily in U.S. common
stocks and other securities convertible into common stock,
diversified over many different companies in a variety of
industries.
   
Managed Fund
Objective: maximum total investment return.  Invests primarily in
U.S. common stocks, securities convertible into common stock,
warrants, fixed income securities (primarily high-quality corporate
bonds) and money-market instruments.  The fund invests in many
different companies in a variety of industries.
    
Special Income Fund
Objective: to provide a high level of current income while
conserving the value of the investment for the longest time period. 
Invests primarily in high-quality, lower risk corporate bonds
issued by many different companies in a variety of industries and
in government bonds. 

Moneyshare Fund
Objective: maximum current income consistent with liquidity and
conservation of capital.  Invests in high-quality money market
securities with remaining maturities of 13 months or less.  The
fund also will maintain a dollar-weighted average portfolio
maturity not exceeding 90 days.  The fund attempts to maintain a
constant net asset value of $1 per share.
   
Growth Dimensions Fund
Objective: long-term growth of capital.  Invests primarily in
common stocks of U.S. and foreign companies showing potential for
significant growth.

Global Fund
Objective: high total return through income and growth of capital. 
Invests primarily in a non-diversified portfolio of debt securities
of U.S. and foreign issuers.

Income Advantage Fund
Objective: high current income, with capital growth as a secondary
objective.  Invests in long-term, high-yielding, high-risk debt
securities below investment grade issued by U.S. and foreign
corporations.
    
The Internal Revenue Service (IRS) has issued final regulations
relating to the diversification requirements under Section 817(h)
of the Code.  Each mutual fund intends to comply with these
requirements.
<PAGE>
PAGE 18
The U.S. Treasury and the IRS have indicated they may provide
additional guidance concerning how many variable accounts may be
offered and how many exchanges among variable accounts may be
allowed before the owner is considered to have investment control
and thus is currently taxed on income earned within variable
account assets.  We do not know at this time what the additional
guidance will be or when action will be taken.  We reserve the
right to modify the contract, as necessary, to ensure that the
owner will not be subject to current taxation as the owner of the
variable account assets.

We intend to comply with all federal tax laws to ensure that the
contract continues to qualify as an annuity for federal income tax
purposes.  We reserve the right to modify the contract as necessary
to comply with any new tax laws.
   
IDS Life is the investment advisor for each of the funds.  IDS Life
cannot guarantee that the funds will meet their investment
objectives.  Please read the Retirement Annuity Mutual Fund
prospectus for complete information on investment risks,
deductions, expenses and other facts you should know before
investing.  It is available by contacting IDS Life of New York at
the address or telephone number on the front of this prospectus, or
from your financial advisor.
    
The fixed account 

For the Combination Retirement Annuity contracts only.

Purchase payments can also be allocated to the fixed account. The
cash value of the fixed account increases as interest is credited
to the account.  Purchase payments and transfers to the fixed
account become part of the general account of IDS Life of New York,
the company's main portfolio of investments.  Interest is credited
daily and compounded annually.  We may change the interest rates
from time to time.

Because of exemptive and exclusionary provisions, interests in the
fixed account have not been registered under the Securities Act of
1933 (1933 Act), nor is the fixed account registered as an 
investment company under the 1940 Act.  Accordingly, neither the 
fixed account nor any interests in it are generally subject to the
provisions of the 1933 or 1940 Acts, and we have been advised that
the staff of the SEC has not reviewed the disclosures in this
prospectus that relate to the fixed account.  Disclosures regarding
the fixed account, however, may be subject to certain generally
applicable provisions of the federal securities laws relating to
the accuracy and completeness of statements made in prospectuses.

Buying your annuity

Your financial advisor will help you prepare and submit your
application for CRA (VRA is no longer being sold) and send it along
with your initial purchase payment to our Albany office.  As the
owner, you have all rights and may receive all benefits under the
contract.  The annuity can be owned in joint tenancy only in
spousal situations.
<PAGE>
PAGE 19
When you apply, you can select:

o  the account(s) in which you want to invest;
o  how you want to make purchase payments;
o  an annual purchase payment amount;
o  the date you want to start receiving annuity payouts (the
   retirement date); and
o  a beneficiary.

If your application is complete, we will process it and apply your
purchase payment to your account(s) within two days after we
receive it.  If your application is accepted, we will send you a 
contract.  If we cannot accept your application within five days,
we will decline it and return your payment.  We will credit
additional purchase payments to your account(s) at the next close
of business.  

The retirement date 
Upon processing your application we will establish the retirement
date to the maximum age or date as specified below.  You can also
select a date within the maximum limits.  This date can be aligned
with your actual retirement from a job, or it can be a different
future date, depending on your needs and goals and on certain
restrictions.  You can also change the date, provided you send us
written instructions at least 30 days before annuity payouts begin.

For nonqualified annuities, the retirement date must be:

o  no earlier than the 60th day after the contract's effective
   date; and 
o  no later than the annuitant's 85th birthday. 

For qualified annuities, to avoid IRS penalty taxes, the retirement
date generally must be:

o  on or after the annuitant reaches age 59 1/2; and
o  by April 1 of the year following the calendar year when the
   annuitant reaches age 70 1/2.

Beneficiary
If death benefits become payable before the retirement date, your
named beneficiary will receive all or part of the contract value. 
If there is no named beneficiary, then you or your estate will be
the beneficiary.  (See "Benefits in case of death" for more about
beneficiaries.)

For the Variable Retirement Annuity

This is a single premium contract.  Additional payments cannot be
made.  This annuity is no longer being sold.

For the Combination Retirement Annuity

If installment payments

$50 monthly; $23.08 biweekly
Installments must total $600 in the first year.*
<PAGE>
PAGE 20
*If you make no purchase payments for 36 months and your previous
payments total $600 or less, we have the right to give you 30 days'
written notice and pay you the total value of your annuity in a
lump sum.

Maximum payment(s)**

Nonqualified:
  first year:  $25,000
  subsequent years:  two times initial gross premium

Qualified:  two times initial gross premium (subject to any IRS
  limits)

**These limits apply in total to all IDS Life of New York annuities
you own.  We reserve the right to increase maximum limits or reduce
age limits.  For qualified annuities the qualified plan's limits on
annual contributions also apply.

How to make purchase payments

1    By letter

Send your check along with your name and account number to:

Regular mail:

IDS Life Insurance Company of New York
Box 5144
Albany, NY  12205

Express mail:

IDS Life Insurance Company of New York
20 Madison Avenue Extension
Albany, NY  12203

2    By scheduled payment plan

Your financial advisor can help you set up:

o  an automatic payroll deduction, salary reduction or other group
   billing arrangement; or

o  a bank authorization.

Charges 

Contract administrative charge
This fee is for establishing and maintaining your records.  We
deduct $20 from each VRA contract or $30 from each CRA contract. 
This charge is deducted on each anniversary date from the contract
value at the end of each contract year.

If you surrender your contract, the charge will be deducted at the
time of surrender.  The charge cannot be increased and does not
apply after annuity payouts begin.
<PAGE>
PAGE 21
Mortality and expense risk fee
This fee is to cover the mortality risk and expense risk and is
applied daily to the variable accounts and reflected in the unit
values of the accounts.  The variable accounts pay this fee at the
time that dividends are distributed from the funds in which they
invest.  Annually, the fee totals 1% of the variable accounts'
average daily net assets.  Approximately two-thirds of this amount
is for our assumption of mortality risk and one-third is for our
assumption of expense risk.  This fee does not apply to the fixed
account.

Mortality risk arises because of our guarantee to pay a death
benefit and our guarantee to make annuity payouts according to the
terms of the contract, no matter how long a specific annuitant
lives and no matter how long the entire group of IDS Life of New
York annuitants live.

Expense risk arises because the contract administrative charge
cannot be increased and may not cover our expenses.  Any deficit
would have to be made up from our general assets.

We do not plan to profit from the contract administrative charge. 
However, we do hope to profit from the mortality and expense risk
fee.  We may use any profits realized from this fee for any proper
corporate purpose, including, among others, payment of distribution
(selling) expenses.  We do not expect that the surrender charge,
discussed in the following paragraphs, will cover sales and
distribution expenses.

Surrender charge
If you surrender part or all of your contract, you may be subject
to a surrender charge as follows:

Variable Retirement Annuity - A surrender charge applies if you
make a surrender in the first seven contract years.

Surrender charge as
    percent of
amount surrendered                       Contract year
        7%                                     1
        6                                      2
        5                                      3
        4                                      4
        3                                      5
        2                                      6
        1                                      7 
        0                                After 7 years

The surrender charge is further limited so it will never exceed
8.5% of aggregate purchase payments made to the contract.  After
the first contract year, you may surrender 10% of your purchase
payment each year without any surrender charge.

Combination Retirement Annuity - A surrender charge applies if you
surrender all or part of your annuity's value in the first 11
contract years.
<PAGE>
PAGE 22
Surrender charge as
    percent of
amount surrendered                       Contract year
        7%                                    1-5
        6                                      6
        5                                      7
        4                                      8
        3                                      9
        2                                      10
        1                                      11
        0                                After 11 years

The surrender charge is further limited so that it will never
exceed 8.5% of aggregate purchase payments made to the contract.

Example of withdrawal charge:  You request a $1,000 partial
withdrawal, and the withdrawal charge is 5%:

               $1,000 partial withdrawal =$1,052.63
                         .95

Total amount withdrawn....................$1,052.63
                                          x     .05
Total withdrawal charge...................$   52.63

All of the above charges are guaranteed not to increase during the
term of the contract.
   
Other information on charges:  American Express Financial
Corporation makes certain custodial services available to some
custodial and trusteed pension and profit sharing plans and 401(k)
plans funded by IDS Life of New York annuities.  Fees for these
services start at $30 per calendar year per participant.  A
termination fee for owners under 59 1/2 will be charged (fee waived
in case of death or disability).

Possible group reductions:  In some cases (for example an employer
making the annuity available to employees) lower sales and
administrative expenses may be incurred due to the size of the
group, the average contribution and the use of group enrollment
procedures.  In such cases, we may be able to reduce or eliminate
the contract administrative and surrender charges.  However, we
expect this to occur infrequently.
    
Valuing your investment

Here is how your accounts are valued:

Fixed account for CRA:  The amounts allocated to the fixed account
are valued directly in dollars and equal the sum of your purchase
payments, plus interest earned, less any amounts surrendered or
transferred (including contract administrative charge).

Variable accounts:  Amounts allocated to the variable accounts are
converted into accumulation units.  Each time you make a purchase
payment or transfer amounts into one of the variable accounts, a
<PAGE>
PAGE 23
certain number of accumulation units are credited to your contract
for that account.  Conversely, each time you take a partial
surrender, transfer amounts out of a variable account or are
assessed a contract administrative charge, a certain number of
accumulation units are subtracted from your contract.

The accumulation units are the true measure of investment value in
each account during the accumulation period.  They are related to,
but not the same as, the net asset value of the underlying fund. 
The dollar value of each accumulation unit can rise or fall daily
depending on the performance of the underlying mutual fund and on
certain fund expenses.  Here is how unit values are calculated:

Number of units
To calculate the number of accumulation units for a particular
account, we divide your investment by the current accumulation unit
value.

Accumulation unit value
The current accumulation unit value for each variable account
equals the last value times the account's current net investment
factor.

Net investment factor
o  Determined each business day by adding the underlying mutual
   fund's current net asset value per share, plus per share amount
   of any current dividend or capital gain distribution; then
o  dividing that sum by the previous net asset value per share; and
o  subtracting the percentage factor representing the mortality and
   expense risk fee from the result.

Because the net asset value of the underlying mutual fund may
fluctuate, the accumulation unit value may increase or decrease. 
You bear this investment risk in a variable account.

Factors that affect variable account accumulation units
Accumulation units may change in two ways; in number and in value. 
Here are the factors that influence those changes:

The number of accumulation units you own may fluctuate due to:

o  additional purchase payments allocated to the variable
   account(s);
o  transfers into or out of the variable account(s);
o  partial surrenders;
o  surrender charges; and/or
o  contract administrative charges.

Accumulation unit values may fluctuate due to:

o  changes in underlying mutual fund(s) net asset value;
o  dividends distributed to the variable account(s);
o  capital gains or losses of underlying mutual funds;
o  mutual fund operating expenses; and/or
o  mortality and expense risk fees.
<PAGE>
PAGE 24
Making the most of your annuity

Automated dollar-cost averaging 
You can use automated transfers to take advantage of dollar-cost
averaging (investing a fixed amount at regular intervals).  For
example, you might have a set amount transferred monthly from a
relatively conservative variable account to a more aggressive one
or to several others.

This systematic approach can help you benefit from fluctuations in
accumulation unit values caused by fluctuations in the market
value(s) of the underlying mutual fund(s).  Since you invest the
same amount each period, you automatically acquire more units when
the market value falls, fewer units when it rises.  The potential
effect is to lower the average cost per unit.  For specific
features contact your financial advisor.

How dollar-cost averaging works

         Amount      Accumulation    Number of units
Month    invested    unit value      purchased
   
Jan      $100          $20           5.00  
Feb       100           18           5.56
March     100           17           5.88
April     100           15           6.67
May       100           16           6.25
June      100           18           5.56
July      100           17           5.88
Aug       100           19           5.26
Sept      100           21           4.76
Oct       100           20           5.00
    
(footnotes to table) By investing an equal number of dollars each
month...

(arrow in table pointing to April) you automatically buy more units
when the per unit market price is low
   
(arrow in table pointing to September) and fewer units when the per
unit market price is high.
    
You have paid an average price of only $17.91 per unit over the 10
months, while the average market price actually was $18.10.
   
Dollar-cost averaging does not guarantee that any variable account
will gain in value, nor will it protect against a decline in value
if market prices fall.  However, if you can continue to invest
regularly throughout changing market conditions, it can be an
effective strategy to help meet your long-term goals.
    
Transferring money between accounts
You may transfer money from one account, including CRA's fixed
account, to another before the annuity payouts begin.  If we
receive your request before the close of business, we will process
it that day.  Requests received after the close of business will be
<PAGE>
PAGE 25
processed the next business day.  There is no charge for transfers. 
Before making a transfer, you should consider the risks involved in
switching investments.
   
We may suspend or modify transfer privileges at any time.  Certain
restrictions apply to transfers involving CRA's fixed account.
    
Transfer policies
You may transfer contract values between the variable accounts for
VRA or CRA, or from the variable account(s) to the fixed account
for CRA at any time.  

For the Combination Retirement Annuity

o  If you have made a transfer from CRA's fixed account to the
   variable account(s), you may not make a transfer from any
   variable account back to the fixed account until the next
   contract anniversary.

o  You may transfer contract values from the fixed account to the
   variable account(s) once a year during a 31-day transfer period
   starting on each contract anniversary, (except for automated
   transfers, which can be set up for transfer periods of your
   choosing subject to certain minimums).

o  If we receive your transfer request within 30 days before the
   contract anniversary date, the transfer from the fixed account
   to the variable account(s) will be effective on the anniversary.

o  If we receive your request on or within 30 days after the
   contract anniversary date, the transfer from the fixed account
   to the variable account(s) will be effective on the day we
   receive it.

o  We will not accept requests for transfers from the fixed account
   at any other time.

o  Once annuity payouts begin, no transfers may be made to or from
   the fixed account, but transfers may be made once per contract
   year among the variable accounts.

How to request a transfer or surrender

1    By letter

Send your name, account number, Social Security Number or Taxpayer
Identification Number and signed request for a transfer or
surrender to:

Regular mail:
IDS Life Insurance Company of New York
Box 5144
Albany, NY  12205

Express mail:
IDS Life Insurance Company of New York
20 Madison Ave. Extension
Albany, NY  12203
<PAGE>
PAGE 26
Minimum amount
Mail transfers:        $250 or entire account balance
Mail surrenders:       none

Maximum amount
Mail transfers:        None (up to contract value)
Mail surrenders:       None (up to contract value)

2    By automated transfers and automated partial surrenders

Your financial advisor can help you set up automated transfers
among your accounts or partial surrenders from the accounts.  You
can start or stop this service by written request or other method
acceptable to IDS Life of New York.  You must allow 30 days for IDS
Life of New York to change any instructions that are currently in
place.

o  Automated transfers from the fixed to variable account(s) may
   not exceed an amount that, if continued, would deplete the fixed
   account within 12 months.

o  Automated transfers and automated partial surrenders are subject
   to all of the contract provisions and terms, including transfer
   of contract values between accounts.  Automated surrenders may
   be restricted by applicable law under some contracts.

o  You may not make additional purchase payments if automated
   partial surrenders are in effect.

o  Automated partial surrenders may result in IRS taxes and
   penalties on all or part of the amount surrendered.

Minimum amount
Automated transfers or surrenders:  $50

Maximum amount
Automated transfers or surrenders:  None (except for automated      
                                    transfers from the fixed        
                                    account)

Surrendering your contract

As owner, you may surrender all or part of your contract at any
time before annuity payouts begin by sending a written request to
IDS Life of New York.  For total surrenders we will compute the
value of your contract at the close of business after we receive
your request.  We may ask you to return the contract.  You may have
to pay surrender charges (see "Surrender charge") and IRS taxes and
penalties (see "Taxes").  No surrenders may be made after annuity
payouts begin.

Surrender policies
If you have a balance in more than one account and request a
partial surrender, we will withdraw money from all your accounts in
the same proportion as your value in each account correlates to
your total contract value, unless you request otherwise.
<PAGE>
PAGE 27
Receiving payment when you request a surrender

By regular or express mail:

o  Payable to owner;

o  Mailed to address of record.

By wire:

o  Request that payment be wired to your bank;

o  Bank account must be in the same ownership as your contract;

o  Pre-authorization required.  For instructions, contact your
   financial advisor.

Payment normally will be sent within seven days after receiving
your request.  However, we may postpone the payment if:
    -the surrender amount includes a purchase payment check that
    has not cleared;
    -the NYSE is closed, except for normal holiday and weekend
    closings;
    -trading on the NYSE is restricted, according to SEC rules;
    -an emergency, as defined by SEC rules, makes it impractical to
    sell securities or value the net assets of the accounts; or
    -the SEC permits us to delay payment for the protection of
    security holders.

TSA-special surrender provisions

Participants in Tax-Sheltered Annuities:  The Code imposes certain
restrictions on your right as owner to receive early distributions
from a TSA:

o  Distributions attributable to salary reduction contributions
   made after Dec. 31, 1988, plus the earnings on them, or to
   transfers or rollovers of such amounts from other contracts, may
   be made from the TSA only if:
    -you have attained age 59 1/2;
    -you have become disabled as defined in the Code;
    -you have separated from the service of the employer who
    purchased the annuity; or
    -the distribution is made to your beneficiary because of your
    death.

o  If you encounter a financial hardship (within the meaning of the
   Code), you may receive a distribution of all contract values
   attributable to salary reduction contributions made after Dec.
   31, 1988, but not the earnings on them.

o  Even though a distribution may be permitted under the above
   rules, it still may be subject to IRS taxes and penalties.  (See
   "Taxes.")
<PAGE>
PAGE 28
o  The above restrictions on the right to receive a distribution do
   not affect the availability of the amount credited to the
   contract as of Dec. 31, 1988.  The restrictions do not apply to
   transfers or exchanges of contract value within the annuity, or
   to another registered variable annuity contract or investment
   vehicle available through the employer.

o  If the contract has a loan provision, the right to receive a
   loan from your fixed account is described in detail in your
   contract.  You may borrow from the contract value allocated to
   the fixed account.

o  For certain types of contributions under a TSA contract to be
   excluded from taxable income, the employer must comply with
   certain nondiscrimination requirements.  You should consult your 
  employer to determine whether the nondiscrimination rules apply
   to you.

Changing ownership

You may change ownership of your nonqualified annuity at any time
by filing a change of ownership with us at our Albany office.  The
change will become binding upon us when we receive and record it. 
We take no responsibility for the validity of the change.

If you have a nonqualified annuity, you may lose your tax
advantages by transferring, assigning or pledging any part of it.
(See "Taxes.")

If you have a qualified annuity, you may not sell, assign,
transfer, discount or pledge your contract as collateral for a
loan, or as security for the performance of an obligation or for
any other purpose to any person except IDS Life of New York. 
However, if the owner is a trust or custodian, or an employer
acting in a similar capacity, ownership of a contract may be
transferred to the annuitant.

Benefits in case of death

If you or the annuitant dies (or, for qualified annuities, if the
annuitant dies) before annuity payouts begin, we will pay the
beneficiary as follows:

If death occurs before the annuitant's 75th birthday, the
beneficiary receives the greater of:
o  the contract value; or
o  purchase payments, minus any surrenders.

If death occurs on or after the annuitant's 75th birthday, the
beneficiary receives the contract value.

If your spouse is sole beneficiary under a nonqualified annuity and
you die before the retirement date, your spouse may keep the
annuity as owner.  To do this your spouse must, within 60 days
after we receive proof of death, give us written instructions to
keep the contract in force.
<PAGE>
PAGE 29
   
Under a qualified annuity, if the annuitant dies before reaching
age 70 1/2 and before the retirement date, and the spouse is the
only beneficiary, the spouse may keep the annuity in force until
the date on which the annuitant would have reached age 70 1/2 or
any other date permitted by the Code.  To do this, the spouse must
give us written instructions within 60 days after we receive proof
of death.
    
Payments:  We will pay the beneficiary in a single sum unless you
have given us other written instructions, or the beneficiary may
receive payouts under any annuity payout plan available under this
contract if:
o  the beneficiary asks us in writing within 60 days after we
   receive proof of death;
o  payouts begin no later than one year after death; and
o  the payout period does not extend beyond the beneficiary's life
   or life expectancy.

When paying the beneficiary, we will determine the contract's value
at the next close of business after our death claim requirements
are fulfilled.  Interest, if any, will be paid from the date of
death at a rate no less than required by law.  We will mail payment
to the beneficiary within seven days after our death claim
requirements are fulfilled.  (See "Taxes.")

The annuity payout period

As owner of the contract, you have the right to decide how and to
whom annuity payouts will be made starting at the retirement date. 
You may select one of the annuity payout plans outlined below or 
we will mutually agree on other payout arrangements.  The amount
available for payouts under the plan you select is the contract
value on your retirement date.  No surrender charges are deducted
under the payout plans listed below.

You also decide whether annuity payouts are to be made on a fixed
or variable basis, or a combination of fixed and variable.  Amounts
of fixed and variable payouts depend on:

o  the annuity payout plan you select;
o  the annuitant's age and, in most cases, sex;
o  the annuity table in the contract; and
o  the amounts you allocated to the account(s) at settlement.

In addition, for variable payouts only, amounts depend on the
investment performance of the account(s) you select.  These payouts
will vary from month to month because the performance of the
underlying mutual funds will fluctuate.  (In the case of fixed
annuities, payouts remain the same from month to month.)
   
For information with respect to transfers between accounts after
annuity payouts begin, see "Transfer policies."
    
Annuity payout plans
You may choose any one of these annuity payout plans by giving us
written instructions at least 30 days before contract values are to
be used to purchase the payout plan.<PAGE>
PAGE 30
o Plan A - Life annuity - no refund:  Monthly payouts are made
until the annuitant's death.  Payouts end with the last payout
before the annuitant's death; no further payouts will be made. 
This means that if the annuitant dies after only one monthly payout
has been made, no more payouts will be made.

o Plan B - Life annuity with five, 10 or 15 years certain:  Monthly
payouts are made for a guaranteed payout period of five, 10 or 15
years that the annuitant elects.  This election will determine the
length of the payout period to the beneficiary if the annuitant
should die before the elected period has expired.  The guaranteed 
payout period is calculated from the retirement date.  If the
annuitant outlives the elected guaranteed payout period, payouts
will continue until the annuitant's death.

o Plan C - Life annuity - installment refund:  Monthly payouts are
made until the annuitant's death, with our guarantee that payouts
will continue for some period of time.  Payouts will be made for at
least the number of months determined by dividing the amount
applied under this option by the first monthly payout, whether or
not the annuitant is living.

o Plan D - Joint and last survivor life annuity - no refund: 
Monthly payouts are made to the annuitant and a joint annuitant
while both are living.  If either annuitant dies, monthly payouts
continue at the full amount until the death of the surviving
annuitant.  Payouts end with the death of the second annuitant.

o Plan E - Payouts for a specified period:  Monthly payouts are
made for a specific payout period of 10 to 30 years chosen by the
annuitant.  Payouts will be made only for the number of years
specified whether the annuitant is living or not.  Depending on the
time period selected, it is foreseeable that an annuitant can
outlive the payout period selected.  In addition, a 10% IRS penalty
tax could apply under this payout plan.  (See "Taxes.")

Restrictions for some qualified plans:  If you purchased a
qualified annuity, you must select a payout plan that provides for
payouts:

o  over the life of the annuitant;
o  over the joint lives of the annuitant and a designated
   beneficiary;
o  for a period not exceeding the life expectancy of the
   annuitant; or
o  for a period not exceeding the joint life expectancies
   of the annuitant and a designated beneficiary.

If we do not receive instructions:  You must give us written
instructions for the annuity payouts at least 30 days before the
annuitant's retirement date.  If you do not, we will make payouts
under Plan B, with 120 monthly payouts guaranteed.

<PAGE>
PAGE 31
If monthly payouts would be less than $20:  We will calculate the
amount of monthly payouts at the time the contract value is used to
purchase a payout plan.  If the calculations show that monthly
payouts would be less than $20, we have the right to pay the
contract value to the owner in a lump sum.

Death after annuity payouts begin  

If you or the annuitant dies after annuity payouts begin, any
amount payable to the beneficiary will be provided in the annuity
payout plan in effect.

Taxes

Generally, under current law, any increase in your contract value
is taxable to you only when you receive a payout or surrender. 
(See detailed discussion below.)  Any portion of the annuity
payouts and any surrenders you request that represent ordinary
income are normally taxable.  You will receive a 1099 tax
information form for any year in which a taxable distribution was
made.

Annuity payouts under nonqualified annuities:  A portion of each
payout will be ordinary income and subject to tax, and a portion of
each payout will be considered a return of part of your investment
and will not be taxed.  All amounts received after your investment
in the annuity is fully recovered will be subject to tax.

Tax law requires that all nonqualified deferred annuity contracts
issued by the same company to the same owner during a calendar year
are to be taxed as a single, unified contract when distributions
are taken from any one of such contracts.

Annuity payouts under qualified annuities:  Under a qualified
annuity, the entire payout generally will be includable as ordinary
income and subject to tax except to the extent that contributions
were made with after-tax dollars.  If you or your employer invested
in your contract with pre-tax dollars as part of a qualified
retirement plan, such amounts are not considered to be part of your
investment in the contract and will be taxed when paid to you.

Surrenders:  If you surrender part or all of your contract before
your annuity payouts begin, your surrender payment will be taxed to
the extent that the value of your contract immediately before the 
surrender exceeds your investment.  You also may have to pay a 10%
IRS penalty for surrenders before reaching age 59 1/2.  For
qualified annuities, other penalties may apply if you surrender
your annuity before your plan specifies that you can receive
payouts.

Death benefits to beneficiaries:  The death benefit under an
annuity is not tax-exempt.  Any amount received by the beneficiary
that represents previously deferred earnings within the contract,
is taxable as ordinary income to the beneficiary in the year(s) he
or she receives the payment(s).

<PAGE>
PAGE 32
Annuities owned by corporations, partnerships or trusts:  Any
annual increase in the value of annuities held by such entities
generally will be treated as ordinary income received during that
year.  This provision is effective for purchase payments made after
Feb. 28, 1986.  However, if the trust was set up for the benefit of
a natural person only, the income will continue to be tax-deferred.

Penalties:  If you receive amounts from your contract before
reaching age 59 1/2, you may have to pay a 10% IRS penalty on the
amount includable in your ordinary income.  However, this penalty
will not apply to any amount received by you or your beneficiary:
o  because of your death;
o  because you become disabled (as defined in the Code);
o  if the distribution is part of a series of substantially equal
   periodic payments, made at least annually, over your life or
   life expectancy (or joint lives or life expectancies of you and
   your beneficiary); or
o  if it is allocable to an investment before Aug. 14, 1982 (except
   for qualified annuities).

For a qualified annuity, other penalties or exceptions may apply if
you surrender your annuity before your plan specifies that payouts
can be made.

Withholding, generally:  If you receive all or part of the contract
value from an annuity, withholding may be imposed against the
taxable income portion of the payout.  Any withholding that is done
represents a prepayment of your tax due for the year.  You take
credit for such amounts on the annual tax return that you file.

If the payout is part of an annuity payout plan, the amount of
withholding generally is computed using payroll tables.  You can
provide us with a statement of how many exemptions to use in 
calculating the withholding.  As long as you've provided us with a
valid Social Security Number or Taxpayer Identification Number, you
can elect not to have any withholding occur.  

If the distribution is any other type of payment (such as a partial
or full surrender) withholding is computed using 10% of the taxable
portion.  Similar to above, as long as you've provided us with a
valid Social Security Number or Taxpayer Identification Number, you
can elect not to have this withholding occur.

Some states also impose withholding requirements similar to the
federal withholding described above.  If this should be the case,
any payment from which federal withholding is deducted may also
have state withholding deducted.  The withholding requirements may
differ if payment is being made to a non-U.S. citizen or if the
payment is being delivered outside the United States.

Withholding from qualified annuities:  If you receive directly all
or part of the contract value from a qualified annuity (except an
IRA), mandatory 20% income tax withholding generally will be 
imposed at the time the payout is made.  This mandatory withholding
is in place of the elective withholding discussed above.  This
mandatory withholding will not be imposed if:
<PAGE>
PAGE 33
o  instead of receiving the distribution check, you elect to have
   the distribution rolled over directly to an IRA or another
   eligible plan;
o  the payout is one in a series of substantially equal periodic
   payouts, made at least annually, over your life or life
   expectancy (or the joint lives or life expectancies of you and
   your designated beneficiary) or over a specified period of 10
   years or more; or
o  the payment is a minimum distribution required under the Code.

Payments made to a surviving spouse instead of being directly
rolled over to an IRA may also be subject to mandatory 20% income
tax withholding.

State withholding also may be imposed on taxable distributions.

Transfer of ownership of a nonqualified annuity:  If you make such
a transfer without receiving adequate consideration, the transfer
is considered a gift and also may be considered a surrender for
federal income tax purposes.  If the gift is a currently taxable
event, the amount of deferred earnings at the time of the transfer
will be taxed to the original owner, who also may be subject to a
10% IRS penalty as discussed earlier.  In this case, the new
owner's investment in the annuity will be the value of the annuity
at the time of the transfer.

Collateral assignment of a nonqualified annuity:  If you
collaterally assign or pledge your contract, earnings on purchase
payments you made after Aug. 13, 1982 will be taxed to you like a
surrender.

Important:  Our discussion of federal tax laws is based upon our
understanding of these laws as they are currently interpreted. 
Federal tax laws or current interpretations of them may change. 
For this reason and because tax consequences are complex and highly
individual and cannot always be anticipated, you should consult a
tax advisor if you have any questions about taxation of your
contract.

Tax qualification:  The contract is intended to qualify as an
annuity for federal income tax purposes.  To that end, the
provisions of the contract are to be interpreted to ensure or
maintain such tax qualification, notwithstanding any other
provisions of the contract.  We reserve the right to amend the
contract to reflect any clarifications that may be needed or are
appropriate to maintain such qualification or to conform the
contract to any applicable changes in the tax qualification
requirements.  We will send you a copy of any such amendment.

Voting rights

As a contract owner with investments in the variable account(s) you
may vote on important mutual fund policies until annuity payouts
begin.  Once they begin, the person receiving them has voting
rights.  We will vote fund shares according to the instructions of
the person with voting rights.
<PAGE>
PAGE 34
Before annuity payouts begin, the number of votes is determined by
applying the percentage interest in each variable account to the
total number of votes allowed to the account.

After annuity payouts begin, the number of votes is equal to:

o  the reserve held in each account for your contract, divided by
o  the net asset value of one share of the applicable underlying
   mutual fund.

As we make annuity payouts, the reserve for the annuity decreases;
therefore, the number of votes also will decrease.

We calculate votes separately for each account not more than 60
days before a shareholders' meeting.  Notice of these meetings,
proxy materials and a statement of the number of votes to which the
voter is entitled, will be sent.

We will vote shares for which we have not received instructions in
the same proportion as the votes for which we have received
instructions.  We also will vote the shares for which we have
voting rights in the same proportion as the votes for which we have
received instructions.

Distribution of the contracts

American Express Financial Advisors Inc., a registered
broker/dealer and an affiliate of IDS Life of New York, is the sole
distributor of the contract.  IDS Life of New York pays total
commissions of up to 7.0% of the total purchase payments received
on the contracts.  A portion of this total commission is paid to
district managers and field vice presidents of the selling
representative.

About IDS Life of New York

The Variable Retirement Annuity and the Combination Retirement
Annuity are issued by IDS Life of New York.  IDS Life of New York
is a wholly owned subsidiary of IDS Life which itself is a wholly
owned subsidiary of American Express Financial Corporation. 
American Express Financial Corporation is a wholly owned subsidiary
of the American Express Company.  American Express Company is a
financial services company principally engaged through subsidiaries
(in addition to American Express Financial Corporation) in travel
related services, investment services and international banking
services.

IDS Life of New York is a stock life insurance company organized in
1972 under the laws of the State of New York.  Our home office is
at 20 Madison Avenue Extension, Albany, New York.  Our address for
mail is P.O. Box 5144, Albany, NY 12205.  IDS Life of New York is
licensed in New York and North Dakota and we conduct a conventional
life insurance business in the state of New York.

American Express Financial Advisors Inc. offers mutual funds,
investment certificates and a broad range of financial management
services.  IDS Life of New York offers insurance and annuities.
<PAGE>
PAGE 35
   
American Express Financial Advisors Inc. serves individuals and
businesses through its nationwide network of more than 175 offices
and more than 7,800 financial advisors.
    
Other subsidiaries provide investment management and related
services for pension, profit-sharing, employee savings and
endowment funds of businesses and institutions.

Regular and special reports

Services
To help you track and evaluate the performance of your annuity, we
provide:

Quarterly statements showing the value of your investment.

Annual reports containing required information on the annuity and
its underlying investments. 

A personalized annuity progress report detailing the cumulative
return since the contract was purchased and the average annual rate
of return on your investments.  This report, which is unique in the
industry, is available upon request from your financial advisor.

Table of contents of the Statement of Additional Information
   
Performance information....................... 3
Calculating annuity payouts................... 6
Rating agencies............................... 7
Principal underwriter......................... 7
Independent auditors.......................... 8
Prospectus.................................... 8
Financial statements -
     IDS Life of New York Accounts 4, 5, 6, 9, 10 and 11........ 9
     IDS Life Insurance Company of New York..................... 17
    
___________________________________________________________________
Please check the appropriate box to receive a copy of the Statement
of Additional Information for:

_____ IDS Life of New York Variable Retirement and Combination
      Retirement Annuities

_____ IDS Life Retirement Annuity Mutual Funds

Please return this request to:

IDS Life of New York Annuity Service
IDS Life Insurance Company of New York
P.O. Box 5144
Albany, NY  12205

Your name _______________________________________________________

Address _________________________________________________________

City ______________________  State ______________ Zip ___________<PAGE>
PAGE 36
















                STATEMENT OF ADDITIONAL INFORMATION

                                for

     VARIABLE RETIREMENT AND COMBINATION RETIREMENT ANNUITIES

   
  IDS LIFE OF NEW YORK ACCOUNTS 4, 5, 6, 9, 10, 11, 12, 13 AND 14

                          April 30, 1996


IDS Life of New York Accounts 4, 5, 6, 9, 10, 11, 12, 13, and 14
are separate accounts established and maintained by IDS Life
Insurance Company of New York (IDS Life of New York).

This Statement of Additional Information, dated April 30, 1996, is
not a prospectus.  It should be read together with the Accounts'
prospectus, dated April 30, 1996, which may be obtained from your 
financial advisor, or by writing or calling IDS Life of New York
Annuity Service at the address or telephone number below.
    


IDS Life of New York Annuity Service
20 Madison Avenue Extension
Albany, NY 12203
(518) 869-8613
<PAGE>
PAGE 37
                         TABLE OF CONTENTS

Performance Information.......................................p. 3

Calculating Annuity Payouts...................................p. 6

Rating Agencies...............................................p. 7
   
Principal Underwriter.........................................p. 7
    
Independent Auditors..........................................p. 8

Prospectus....................................................p. 8

Financial Statements 
     - IDS Life of New York Accounts 4, 5, 6, 9, 10 and 11....p. 9
     - IDS Life Insurance Company of New York.................p. 17
<PAGE>
PAGE 38
PERFORMANCE INFORMATION

Calculation of yield for Account 6

IDS Life of New York Account 6, which invests in IDS Life
Moneyshare Fund, Inc., calculates an annualized simple yield and
compound yield based on a seven-day period.

The simple yield is calculated by determining the net change in the
value of a hypothetical account having the balance of one
accumulation unit at the beginning of the seven-day period.  (The
net change does not include capital change, but does include a pro
rata share of the annual charges, including the annual contract
administrative charge and the mortality and expense risk fee.)  The
net change in the account value is divided by the value of the
account at the beginning of the period to obtain the return for the
period.  That return is then multiplied by 365/7 to obtain an
annualized figure.  The value of the hypothetical account includes
the amount of any declared dividends, the value of any shares
purchased with any dividend paid during the period and any
dividends declared for such shares.  The variable account's
(account) yield does not include any realized or unrealized gains
or losses, nor does it include the effect of any applicable
surrender charge.

The account calculates its compound yield according to the
following formula:

Compound Yield = [(return for seven-day period +1)365/7 ]  - 1
   
On Dec. 31, 1995, the account's annualized simple yield was 4.09%
and its compound yield was 4.17%.  
    
The rate of return, or yield, on the account's accumulation unit
may fluctuate daily and does not provide a basis for determining
future yields.  Investors must consider, when comparing an
investment in Account 6 with fixed annuities, that fixed annuities
often provide an agreed-to or guaranteed fixed yield for a stated
period of time, whereas the variable account's yield fluctuates. 
In comparing the yield of Account 6 to a money market fund, you
should consider the different services that the annuity provides.
   
Calculation of yield for accounts investing in income funds
    
Quotations of yield will be based on all investment income earned
during a particular 30-day period, less expenses accrued during the
period (net investment income) and will be computed by dividing net
investment income per accumulation unit by the value of an
accumulation unit on the last day of the period, according to the
following formula:

                         YIELD = 2[(a-b + 1)6 - 1]
                                     cd
<PAGE>
PAGE 39
where:    a = dividends and investment income earned during the
              period.
          b = expenses accrued for the period (net of
              reimbursements).
          c = the average daily number of accumulation units
              outstanding during the period that were entitled to
              receive dividends.
          d = the maximum offering price per accumulation unit on
              the last day of the period.

Yield on the account is earned from the increase in the net asset
value of shares of the fund in which the account invests and from
dividends declared and paid by the fund, which are automatically
invested in shares of the fund.
   
On Dec. 31, 1995, the annualized yield for Account 5 was 8.42%.
    
Calculation of average annual total return 

Quotations of average annual total return for an account will be
expressed in terms of the average annual compounded rate of return
of a hypothetical investment in the annuity contract over a period
of one, five and 10 years (or, if less, up to the life of the
Account), calculated according to the following formula:

                         P(1+T)n = ERV

where:       P = a hypothetical initial payment of $1,000.
             T = average annual total return.
             n = number of years.
           ERV = Ending Redeemable Value of a hypothetical $1,000
                 payment made at the beginning of the one, five,
                 or ten year (or other) period at the end of the
                 one, five, or ten year (or other) period (or
                 fractional portion thereof).

Account total return figures reflect the deduction of the contract
administrative charge and mortality and expense risk fee. 
Performance figures will be shown with the deduction of the
applicable surrender charge; in addition, performance figures may
be shown without the deduction of a surrender charge.  The
Securities and Exchange Commission requires that an assumption be
made that the contract owner surrenders the entire contract at the
end of the one, five and ten year periods (or, if less, up to the
life of the account) for which performance is required to be
calculated.

The following performance figures are calculated on the basis of
historical performance of the funds.
<PAGE>
PAGE 40
   
   Average Annual Total Return For Period Ended:  Dec. 31, 1995
<TABLE>
<CAPTION>
Average Annual Total Return with Surrender

                                                                                     Since
Account investing in:                     1 Year        5 Year       10 Year       Inception
<S>                                       <C>           <C>           <C>           <C>
IDS Life
  Aggressive Growth Fund (1/92)*          23.31%          -- %          -- %         8.74%
  Capital Resource Fund (10/81)           19.45         13.21         12.40           --
  International Equity Fund (1/92)         3.34           --            --           6.99
  Managed Fund (4/86)                     15.83         10.97           --          10.12
  Moneyshare Fund (10/81)                 -2.65          1.75          4.55           --
  Special Income Fund (10/81)             13.57          9.58           --           8.88

Average Annual Total Return without Surrender

                                                                                     Since
Account Investing in:                     1 Year        5 Year       10 Year       Inception

IDS Life
  Aggressive Growth Fund (1/92)           30.31%          -- %          -- %        10.09%
  Capital Resource Fund (10/81)           26.45         14.05         12.40           --
  International Equity Fund (1/92)        10.34           --            --           8.41
  Managed Fund (4/86)                     22.83         11.88           --          10.12
  Moneyshare Fund (10/81)                  4.35          3.02          4.55           --
  Special Income Fund (10/81)             20.57         10.53          8.88           --

  * inception dates of the funds are shown in parentheses
</TABLE>
    
Aggregate total return

Aggregate total return represents the cumulative change in the
value of an investment over a specified period of time (reflecting
change in an account's accumulation unit value) and is computed by
the following formula:

                               ERV - P
                                  P

where:       P = a hypothetical initial payment of $1,000.
           ERV = Ending Redeemable Value of a hypothetical $1,000
                 payment made at the beginning of the one, five, or
                 ten year (or other) period at the end of the one,
                 five, or ten year (or other) period (or fractional
                 portion thereof).

Performance of the accounts may be quoted or compared to rankings,
yields, or returns as published or prepared by independent rating
or statistical services or publishers or publications such as The
Bank Rate Monitor National Index, Barron's, Business Week,
Donoghue's Money Market Fund Report, Financial Services Week,
Financial Times, Financial World, Forbes, Fortune, Global Investor,
Institutional Investor, Investor's Daily, Kiplinger's Personal 
Finance, Lipper Analytical Services, Money, Mutual Fund Forecaster,
Newsweek, The New York Times, Personal Investor, Stanger Report,
Sylvia Porter's Personal Finance, USA Today, U.S. News and World
Report, The Wall Street Journal and Wiesenberger Investment
Companies Service. 
<PAGE>
PAGE 41
CALCULATING ANNUITY PAYOUTS

The Variable Account

The following calculations are done separately for each of the
variable accounts.  The separate monthly payouts, added together,
make up your total variable annuity payout.

Initial Payout:  To compute your first monthly payment, we:
o  determine the dollar value of your annuity as of the valuation
date seven days before the retirement date.

o  apply the result to the annuity table contained in the contract
or another table at least as favorable.  The annuity table shows
the amount of the first monthly payment for each $1,000 of value
which depends on factors built into the table, as described below.

Annuity Units:  The value of your account is then converted to
annuity units.  To compute the number credited to you, we divide
the first monthly payment by the annuity unit value (see below) on
the valuation date on (or next day preceding) the seventh calendar
day before the retirement date.  The number of units in your
account is fixed.  The value of the units fluctuate with the
performance of the underlying mutual fund.

Subsequent Payouts:  To compute later payouts, we multiply:
o  the annuity unit value on the valuation date on or immediately
preceding the seventh calendar day before the payout is due; by
o  the fixed number of annuity units credited to you.

Annuity Table:  The table shows the amount of the first monthly
payment for each $1,000 of contract value according to the age and,
when applicable, the sex of the annuitant.  (Where required by law,
we will use a unisex table of settlement rates.)  The table assumes
that the contract value is invested at the beginning of the annuity
payout period and earns a 3.5% rate of return, which is reinvested
and helps to support future payouts.

Annuity Unit Values:  This value was originally set at $1 for each
variable account.  To calculate later values we multiply the last
annuity value by the product of:
o  the net investment factor; and
o  the neutralizing factor.  The purpose of the neutralizing factor
is to offset the effect of the assumed investment rate built into
the annuity table.  With an assumed investment rate of 3.5%, the
neutralizing factor is 0.999906 for a one day valuation period.

Net Investment Factor:
o  Determined each business day by adding the underlying mutual
fund's current net asset value per share plus per share amount of
any current dividend or capital gain distribution; then
o  dividing that sum by the previous net asset value per share; and
o  subtracting the percentage factor representing the mortality and
expense risk fee from the result.

<PAGE>
PAGE 42
Because the net asset value of the underlying mutual fund may
fluctuate, the net investment factor may be greater or less than
one, and the accumulation unit value may increase or decrease.  You
bear this investment risk in a variable account.

The Fixed Account

Your fixed annuity payout amounts are guaranteed.  Once calculated,
your payout will remain the same and never change.  To calculate
your annuity payouts we:

o  take the value of your fixed account at the retirement date or
   the date you have selected to begin receiving your annuity
   payouts; then

o  using an annuity table we apply the value according to the
   annuity payout plan you select; and

o  the annuity payout table we use will be the one in effect at the
   time you choose to begin your annuity payouts.  The table will
   be equal to or greater than the table in your contract.

RATING AGENCIES

The following chart reflects the ratings given to IDS Life of New
York by independent rating agencies.  These agencies evaluate the
financial soundness and claims-paying ability of insurance
companies based on a number of different factors.  This information
does not relate to the management or performance of the variable
accounts of the annuity.  This information relates only to the
fixed account and reflects IDS Life's Life of New York's ability to
make annuity payouts and to pay death benefits and other
distributions from the annuity.

Rating agency            Rating

A.M. Best                  A+
                       (Superior)

Duff & Phelps             AAA

Moody's                   Aa2

PRINCIPAL UNDERWRITER

The principal underwriter for the accounts is American Express
Financial Advisors Inc. which offers the variable annuities on a
continuous basis.
   
Surrender charges received by IDS Life of New York for 1995, 1994
and 1993, aggregated $464,724, $269,275, and $151.536,
respectively.  Commissions paid by IDS Life of New York for 1995,
1994 and 1993, aggregated $681,615, $1,130,352, and $1,244,668,
respectively.  The surrender charges were applied toward payment of
commissions.
    
<PAGE>
PAGE 43
INDEPENDENT AUDITORS
   
The financial statements of IDS Life of New York Accounts 4, 10,
11, 5, 6 and 9 including the statements of net assets as of
December 31, 1995, and the related statements of operations for the
year then ended and the related statements of changes in net assets
for each of the two years in the period then ended, and the
financial statements of IDS Life Insurance Company of New York as
of December 31, 1995 and 1994 and for each of the three years in
the period ended December 31, 1995, appearing in this SAI, have
been audited by Ernst & Young LLP, independent auditors, as stated
in their reports appearing herein.

PROSPECTUS

The prospectus dated April 30, 1996, is hereby incorporated in this
Statement of Additional Information by reference.
    
<PAGE>
PAGE 44
IDS Life of New York Accounts 4, 10, 11, 5, 6 and 9

Annual Financial Information

Report of Independent Auditors
      
The Board of Directors
IDS Life Insurance Company of New York
      
We have audited the accompanying individual and combined statements
of net assets of IDS Life of New York Accounts 4, 10, 11, 5, 6 and
9 as of December 31, 1995, and the related statements of operations
for the year then ended, and the statements of changes in net
assets for each of the two years in the period then ended.  These
financial statements are the responsibility of the management of
IDS Life Insurance Company of New York.  Our responsibility is to
express an opinion on these financial statements based on our
audits.
      
We conducted our audits in accordance with generally accepted
auditing standards. Those standards require we plan and perform the
audit to obtain reasonable assurance about whether the financial
statements are free of material misstatements.  An audit includes
examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements.  Our procedures included
confirmation of securities owned at December 31, 1995 with the
affiliated mutual fund manager.  An audit also includes assessing
the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis
for our opinion.
      
In our opinion, the financial statements referred to above present
fairly, in all material respects, the individual and combined
financial position of IDS Life of New York Accounts 4, 10, 11, 5, 6
and 9 at December 31, 1995, and the individual and combined results
of their operations and changes in their net assets for the periods
described above, in conformity with generally accepted accounting
principles.
      
      
      
ERNST & YOUNG LLP
Minneapolis, Minnesota
March 15, 1996
<PAGE>
PAGE 45
<TABLE>
<CAPTION>
IDS Life of New York Accounts 4, 10, 11, 5, 6 and 9

Statements of Net Assets                                                                                             Dec. 31, 1995
                                                                                                                          Combined
                                                                Segregated Asset Account                                  Variable
Assets                                4               10              11            5              6             9         Annuity
<S>                           <C>             <C>            <C>            <C>           <C>           <C>           <C>
Investments in shares of mutual funds at market value:
IDS Life Capital Resource
Fund - 7,550,825 shares
at net asset value of
$25.85 per share
(cost $177,252,519)....       $195,196,040    $        --    $        --    $        --   $       --    $         --  $195,196,040
IDS Life International
Equity Fund - 6,721,556
shares at net asset value
of $13.05 per share
(cost $80,992,055).....                 --     87,722,622             --             --           --              --    87,722,622
IDS Life Aggressive Growth
Fund - 6,067,827 shares at
net asset value of
$15.05 per share
(cost $71,223,473).....                 --             --     91,307,459             --           --              --    91,307,459
IDS Life Special Income
Fund, Inc. - 7,032,180
shares at net asset value
of $12.01 per share
(cost $79,523,027).....                 --             --             --     84,481,134           --              --    84,481,134
IDS Life Moneyshare
Fund, Inc. -10,868,389
shares at net asset
value of $1.00 per share
(cost $10,865,043)......                --             --             --             --   10,867,497              --    10,867,497
IDS Life Managed Fund, Inc.
Fund, Inc. - 11,998,103
shares at net asset value
of $15.67 per share
(cost $160,854,294)....                 --             --             --             --           --     188,047,349   188,047,349
                               195,196,040     87,722,622     91,307,459     84,481,134   10,867,497     188,047,349   657,622,101
Dividends receivable...                 --             --             --        482,721       44,692              --       527,413
Accounts receivable from
IDS Life of New York for
contract purchase
payments...............            168,888        129,969        127,133        103,087        3,893         102,881       635,851
Receivable from mutual funds
for share redemptions..                 --             --             --            217       80,603             322        81,142
Total assets...........        195,364,928     87,852,591     91,434,592     85,067,159   10,996,685     188,150,552   658,866,507
Liabilities                                                                                                                       
Payable to IDS Life of New York for:
Mortality and expense
risk fee...............            153,969         69,073         71,756         66,597        8,527         148,158       518,080
Contract terminations..                 --             --             --            217       80,603             322        81,142
Payable to mutual funds
for investments
purchased..............            168,888        129,969        127,133        519,212       40,059         102,881     1,088,142
Total liabilities......            322,857        199,042        198,889        586,026      129,189         251,361     1,687,364
Net assets applicable to
contracts in accumulation
period.................        194,933,490     87,667,101     91,222,549     84,329,024   10,821,929     187,324,102   656,298,195
Net assets applicable to
contracts in payment
period.................            108,581        (13,552)        13,154        152,109       45,567         575,089       880,948
Total net assets.......       $195,042,071    $87,653,549    $91,235,703    $84,481,133  $10,867,496    $187,899,191  $657,179,143
Accumulation units
outstanding............         44,849,219     63,576,047     62,233,323     23,903,081    5,445,411      72,999,139
Net asset value per
accumulation unit......       $       4.35    $      1.38    $      1.47    $      3.53   $     1.99    $       2.57

See accompanying notes to financial statements.
<PAGE>
PAGE 46

IDS Life of New York Accounts 4, 10, 11, 5, 6, and 9

Statements of Operations                                                                                  Year ended Dec. 31, 1995
                                                                                                                          Combined
                                                               Segregated Asset Account                                   Variable
Investment Income                    4              10             11            5               6              9          Annuity
Dividend income from
mutual funds..........        $ 19,873,457    $ 1,711,697     $  537,119    $ 5,806,165   $  464,411     $  4,528,920  $32,921,769
Mortality and expense 
risk fee (Note 3).....           1,677,094        738,045        730,927        732,967       86,870        1,675,207    5,641,110
Investment income
(loss) -- net.........          18,196,363        973,652       (193,808)     5,073,198      377,541        2,853,713   27,280,659

Realized and Unrealized Gain (Loss) on Investments -- net                                                                         
Realized gain on sales of
investments in mutual funds:
Proceeds from sales...           1,150,991      3,217,344        544,376      3,752,529    6,351,309        2,659,573   17,676,122
Cost of investments
sold..................           1,063,205      3,274,425        456,847      3,824,927    6,353,758        2,512,900   17,486,062
Net realized gain (loss) on
investments...........              87,786        (57,081)        87,529        (72,398)      (2,449)         146,673      190,060
Net change in unrealized
appreciation or depreciation
of investments........          19,556,680      6,954,573     18,746,495      8,858,427        2,447       30,533,716   84,652,338
Net gain (loss) on
investments...........          19,644,466      6,897,492     18,834,024      8,786,029           (2)      30,680,389   84,842,398
Net increase
from operations.......        $ 37,840,829    $ 7,871,144    $18,640,216    $13,859,227   $  377,539     $ 33,534,102 $112,123,057

See accompanying notes to financial statements.
<PAGE>
PAGE 47

IDS Life of New York Accounts 4, 10, 11, 5, 6 and 9

Statements of Changes in Net Assets                                                                       Year ended Dec. 31, 1995
                                                                                                                          Combined
                                                          Segregated Asset Account                                        Variable
Operations                         4               10             11              5            6              9            Annuity
Investment income
(loss) - net.......           $ 18,196,363    $   973,652   $  (193,808)   $ 5,073,198   $  377,541    $  2,853,713   $ 27,280,659
Net realized gain
(loss) on
investments........                 87,786        (57,081)       87,529        (72,398)      (2,449)        146,673        190,060
Net change in
unrealized appreciation
or depreciation
of investments.....             19,556,680      6,954,573    18,746,495      8,858,427        2,447      30,533,716     84,652,338
Net increase
from operations....             37,840,829      7,871,144    18,640,216     13,859,227      377,539      33,534,102    112,123,057
Contract Transactions                                                                                                             
Variable annuity contract
purchase payments..             17,774,286      9,647,212     9,970,694      8,824,370    5,766,036      13,779,392     65,761,990
Net transfers*.....             15,429,827      8,077,120    13,841,579      1,677,378   (1,624,726)      7,758,872     45,160,050
Loan repayments....                119,341         49,312        56,943         43,465        7,715         108,253        385,029
Annuity payments                    (7,054)          (904)          (66)        (4,097)          --         (24,947)       (37,068)
Contract charges
(Note 3)...........               (175,972)       (79,384)      (74,786)       (68,007)      (6,429)       (172,302)      (576,880)
Contract terminations:
Surrender benefits.             (6,815,254)    (2,029,739)   (2,019,720)    (3,336,084)    (842,323)     (5,674,574)   (20,717,694)
Death benefits.....               (568,783)      (274,425)     (139,773)      (421,430)     (41,803)       (876,643)    (2,322,857)
Increase from contract
transactions.......             25,756,391     15,389,192    21,634,871      6,715,595    3,258,470      14,898,051     87,652,570
Net assets at beginning
of period..........            131,444,851     64,393,213    50,960,616     63,906,311    7,231,487     139,467,038    457,403,516
Net assets at end
of period..........           $195,042,071    $87,653,549   $91,235,703    $84,481,133  $10,867,496    $187,899,191   $657,179,143
Accumulation Unit Activity                                                                                                        
Units outstanding at
beginning of
period.............             38,283,499     51,479,988    45,346,878     21,935,625    3,793,729      66,799,845
Contract purchase
payments...........              4,595,175      7,739,246     7,846,624      2,737,871    2,946,331       5,995,376
Net transfers*.....              3,917,622      6,358,941    10,791,998        486,490     (838,659)      3,316,169
Transfers for
policy loans.......                 30,100         38,541        44,002         13,690        3,922          46,329
Contract charges...                (45,603)       (62,946)      (57,886)       (21,461)      (3,415)        (74,760)
Contract terminations:
Surrender benefits.             (1,784,376)    (1,746,253)   (1,636,852)    (1,108,257)    (435,104)     (2,679,553)
Death benefits.....               (147,198)      (231,470)     (101,441)      (140,877)     (21,393)       (404,267)
Units outstanding at
end of period.......            44,849,219     63,576,047    62,233,323     23,903,081    5,445,411      72,999,139
*Includes transfer activity from (to) other Accounts and transfers (from) to IDS Life for conversion from (to) Fixed Account.

See accompanying notes to financial statements.
<PAGE>
PAGE 48

IDS Life of New York Accounts 4, 10, 11, 5, 6 and 9

Statements of Changes in Net Assets                                                                       Year ended Dec. 31, 1994
                                                                                                                          Combined
                                                          Segregated Asset Account                                        Variable
Operations                          4               10            11             5            6              9             Annuity
Investment income
(loss) - net.......           $ 13,240,239    $ 1,250,952   $  (296,789)   $ 4,743,798  $  217,760    $  7,081,656    $ 26,237,616
Net realized gain
(loss) on
investments........                 41,219          1,724        (4,251)      (136,032)        (21)         12,662         (84,699)
Net change in
unrealized appreciation
or depreciation
of investments.....            (12,937,247)    (3,394,978)   (1,571,685)    (8,197,603)         (8)    (14,289,852)    (40,391,393)
Net increase (decrease)
from operations....                344,211     (2,142,302)   (1,872,725)    (3,589,837)    217,731      (7,195,534)    (14,238,476)
Contract Transactions                                                                                                             
Variable annuity contract
purchase payments..             18,920,075     17,412,099    13,231,024     12,729,002   5,008,226      24,260,004      91,560,430
Net transfers*.....             13,441,550     22,198,315    16,626,302    (13,515,187) (4,575,639)     14,090,849      48,266,190
Loan repayments....                109,900         29,851        30,606         48,227       9,397         111,952         339,933
Annuity payments                    (4,700)            --            --             --          --         (11,820)        (15,897)
Contract charges
(Note 3)...........               (149,334)       (57,760)      (46,731)       (71,099)     (6,935)       (154,009)       (485,868)
Contract terminations:
Surrender benefits.             (3,806,292)      (716,854)     (466,670)    (2,426,200) (1,029,901)     (2,943,745)    (11,389,662)
Death benefits.....               (514,092)      (169,388)      (82,471)      (521,284)    (23,829)       (648,725)     (1,959,789)
Increase (decrease)
from contract
transactions.......             27,997,730     38,696,263    29,292,060     (3,756,541)   (618,681)     34,704,506     126,315,334
Net assets at beginning
of period..........            103,102,910     27,839,252    23,541,281     71,252,709   7,632,437     111,958,066     345,326,655
Net assets at end
of period..........           $131,444,851    $64,393,213   $50,960,616    $63,906,331  $7,231,487    $139,467,038    $457,403,516
Accumulation Unit Activity                                                                                                        
Units outstanding at
beginning of
period.............             30,089,286     21,650,329    19,430,140     23,259,461   4,113,215      50,761,194
Contract purchase
payments...........              5,550,328     13,493,341    11,706,736      4,301,276   2,690,867      11,309,731
Net transfers*.....              3,925,993     17,068,799    14,750,027     (4,563,976) (2,421,933)      6,450,489
Transfers for
policy loans.......                 31,960         23,044        27,321         16,366       4,923          52,360
Contract charges...                (44,486)       (45,188)      (42,134)       (24,217)     (3,807)        (73,063)
Contract terminations:
Surrender benefits.             (1,110,107)      (583,594)     (449,677)      (869,164)   (576,903)     (1,393,669)
Death benefits.....               (159,475)      (126,743)      (75,535)      (184,121)    (12,633)       (307,197)
Units outstanding at
end of period.......            38,283,499     51,479,988    45,346,878     21,935,625   3,793,729      66,799,845
*Includes transfer activity from (to) other Accounts and transfers (from) to IDS Life for conversion from (to) Fixed Account.

See accompanying notes to financial statements.
</TABLE>
<PAGE>
PAGE 49
IDS Life of New York Accounts 4, 10, 11, 5, 6 and 9

Notes to Financial Statements
___________________________________________________________________
1.  Organization

IDS Life of New York Accounts 4, 10, 11, 5, 6 and 9 were
established as segregated asset accounts of IDS Life Insurance
Company of New York (IDS Life of New York) under New York law
and are registered collectively as a single unit investment
trust under the Investment Company Act of 1940.  Accounts 4, 5
and 6 were established on Nov. 12, 1981.  Account 9 was
established on Feb. 12, 1986 and commenced operations on April
30, 1986.  Accounts 10 and 11 were established on Oct. 8, 1991
and commenced operations on Jan. 13, 1992.  IDS Life of New
York Accounts 4, 10, 11, 5, 6 and 9 are collectively referred
to as "the Accounts."

The assets of each Account are held for the exclusive benefit
of the Retirement Annuity contract owners and are not
chargeable with liabilities arising out of the business
conducted by any other Account or by IDS Life of New York.
Contract owners allocate their variable purchase payments to
one or more of the six segregated asset accounts.  Such funds
are then invested in shares of six mutual funds organized by
IDS Life Insurance Company (IDS Life) as the investment
vehicles for variable annuity contracts issued by IDS Life of
New York and by IDS Life.

All of the mutual funds, except IDS Life Managed Fund, Inc.,
commenced operations on Oct. 13, 1981.  IDS Life Managed Fund,
Inc. commenced operations on April 30, 1986.  These mutual
funds are registered under the Investment Company Act of 1940
as diversified, open-end management investment companies.
Funds allocated to IDS Life of New York Account 4 are invested
in the shares of IDS Life Capital Resource Fund;  IDS Life of
New York Account 10 invests in the shares of IDS Life
International Equity Fund; IDS Life of New York Account 11
invests in the shares of IDS Life Aggressive Growth Fund; IDS
Life of New York Account 5 invests in the shares of IDS Life
Special Income Fund, Inc.; IDS Life of New York Account 6
invests in the shares of IDS Life Moneyshare Fund, Inc. and
IDS Life of New York Account 9 invests in the shares of IDS
Life Managed Fund, Inc.

IDS Life, parent company of IDS Life of New York, serves as
manager, investment adviser and underwriter for the underlying
six mutual funds. American Express Financial Advisors Inc., an
affiliated company, is the principal underwriter for the
Accounts.  IDS Life of New York serves as issuer for the
Accounts.
<PAGE>
PAGE 50
___________________________________________________________________
2.  Summary of Significant Accounting Policies

Investments in Mutual Funds
Investments in shares of the mutual funds are stated at market
value, which is the net asset value per share as determined by
the respective mutual funds.

Investment transactions are accounted for on the date the
shares are purchased and sold.  The cost of investments sold
and redeemed is determined on the average cost method.
Dividend distributions received from the mutual funds are
reinvested, net of any expenses payable to IDS Life of New York, in
additional shares of the mutual funds and are recorded as income by
the Accounts on the ex-dividend date.  Unrealized appreciation or
depreciation of investments in the accompanying financial
statements represents the Accounts' share of the mutual funds'
undistributed net investment income, undistributed realized
gain or loss and the unrealized appreciation or depreciation
on their investment securities.

Federal Income Taxes
IDS Life of New York is taxed as a life insurance company.
The Accounts are treated as part of IDS Life of New York for
federal income tax purposes.  Under existing tax law, no
income taxes are payable with respect to any income of the
Accounts.

___________________________________________________________________
3.  Mortality and Expense Risk Fee and Administrative Charges

IDS Life of New York makes contractual assurances to the
Accounts that possible future adverse changes in contract
expenses and mortality experience of the annuitants and
beneficiaries will not affect the Accounts.  The mortality and
expense risk fee paid to IDS Life of New York is computed
daily and is equal, on an annual basis, to 1 percent of the
average daily net assets of the Accounts.

An annual charge of $20 is deducted from the contract value of
each Variable Retirement Annuity contract.  An annual charge
of $30 is deducted from the contract value of each Combination
Retirement Annuity contract.  An annual charge of $30 is
deducted from the certificate value of each Employee Benefit
Annuity Certificate.  A quarterly charge of $6 is deducted
from the contract value of each Flexible Annuity contract.
The annual charges are deducted at contract year end and the
quarterly charges are deducted at contract quarter end, during
the accumulation period, for administrative services provided
to the Accounts by IDS Life of New York.

A contingent deferred sales charge (surrender charge) will be
imposed upon:

a) certain Variable Retirement Annuity contract surrenders during
   the first seven years,
<PAGE>
PAGE 51
___________________________________________________________________
3.  Mortality and Expense Risk Fee and Administrative Charges
    (continued)

b) Combination Retirement Annuity contract surrenders during the
   first eleven years,

c) Employee Benefit Annuity Certificate surrenders during the first
   eleven years, and

d) Flexible Annuity contract surrenders of amounts other than those
   representing earnings or those representing purchase payments
   more than six years old.

Charges by IDS Life of New York for surrenders are not available on
an individual segregated asset account basis.  Charges for all
segregated asset accounts amounted to $464,724 in 1995 and $269,275
in 1994. Such charges are not an expense of the Accounts.  They are
deducted from contract surrender benefits paid by IDS Life of New
York.

___________________________________________________________________
4.  Investment Transactions

The Accounts' purchases of mutual fund shares (net of charges),
including reinvestment of dividend distributions, were as follows:
<TABLE>
<CAPTION>

                                                          Year Ended Dec. 31,  
  Account   Investment                                    1995            1994 
  <S>     <C>                                      <C>             <C>
   4      IDS Life Capital Resource Fund........   $ 45,150,464    $ 42,073,838
  10      IDS Life International Equity Fund....     19,597,217      40,017,816
  11      IDS Life Aggressive Growth Fund.......     22,015,912      29,510,159
   5      IDS Life Special Income Fund, Inc.....     15,921,102      10,653,876
   6      IDS Life Moneyshare Fund, Inc.........      9,987,321       7,096,008
   9      IDS Life Managed Fund, Inc............     20,445,428      43,041,591
                                                   $133,117,444    $172,393,288
  </TABLE>

___________________________________________________________________
5. Annuity Contracts in Payment Period

Net assets and annuity units relating to contracts in the payment
period as of Dec. 31, 1995 are as follows:
  <TABLE>
  <CAPTION>

                                    4         10         11          5          6       9   
  <S>                         <C>        <C>        <C>        <C>        <C>       <C>
  Net assets applicable
  to contracts in payment
  period.................     $108,581   $(13,552)  $13,154    $152,109   $45,567   $575,089
  Annuity units in
  payment period.........          501        118        11         574         -      3,482

</TABLE>
<PAGE>
PAGE 52
IDS Life of New York Financial Information

The financial statements shown below are those of the insurance
company and not those of any other entity.  They are included in
the prospectus for the purpose of informing investors as to the
financial condition of the insurance company and its ability to
carry out its obligations under its variable contracts.
<TABLE>
<CAPTION>
IDS Life Insurance Company of New York
Balance Sheets                               Dec. 31, 1995     Dec. 31, 1994

Assets                                                   (thousands)        
<S>                                             <C>               <C>
Investments:
Fixed maturities:
Held to maturity, at amortized cost
(Fair value: 1995, $683,147; 1994, $653,080)    $  642,580        $  686,483
Available for sale, at fair value
(Amortized cost: 1995, $577,068;
1994, $474,599)                                    601,298           455,103
                                                 1,243,878         1,141,586
Mortgage loans on real estate
(Fair value:  1995, $168,194; 1994, $157,085)      158,730           164,916
Policy loans                                        18,035            14,899
Other investments                                    1,915             1,524
Total investments                                1,422,558         1,322,925
Cash and cash equivalents                               --             5,262
Accrued investment income                           22,572            21,517
Deferred policy acquisition costs                  109,800           100,078
Other assets                                         2,108             1,584
Separate account assets                            724,212           506,208
Total assets                                    $2,281,250        $1,957,574
Liabilities and Stockholder's Equity                                        
Liabilities:
Fixed annuities - future policy benefits        $1,109,167        $1,087,367
Universal life-type insurance - future
policy benefits                                    136,475           127,871
Traditional life, disability income and
long-term care insurance - future policy
benefits                                            42,477            40,546
Policy claims and other policyholders' funds         3,644             3,217
Deferred income taxes                               15,663             2,044
Amounts due to brokers                              10,000                --
Other liabilities                                   21,029            18,600
Separate account liabilities                       724,212           506,208
Total liabilities                                2,062,667         1,785,853
Stockholder's equity:
Capital stock, $10 par value per share; 200,000
shares authorized, issued and outstanding            2,000             2,000
Additional paid-in capital                          49,000            49,000
Net unrealized gain (loss) on investments           15,341           (12,369)
Retained earnings                                  152,242           133,090
Total stockholder's equity                         218,583           171,721
Total liabilities and stockholder's equity      $2,281,250        $1,957,574
Commitments and contingencies (Note 7)
See accompanying notes.
</TABLE>
<PAGE>
PAGE 53
<TABLE>
<CAPTION>
____________________________________________________________________________
Statements of Income                               Years ended Dec. 31,
                                                1995       1994       1993
                                                        (thousands)
____________________________________________________________________________
<S>                                          <C>         <C>       <C>
Revenues:
Traditional life, disability income and
long-term care insurance premiums            $  9,280    $  7,846  $  7,110
Policyholder and contractholder charges        13,216      11,607     9,634
Mortality and expense risk fees                 6,213       4,562     2,904
Net investment income                         110,924     108,143   110,147
Net realized gain on investments                1,548         957     1,334
Total revenues                                141,181     133,115   131,129
Benefits and expenses:
Death and other benefits - traditional
life, disability income and long-term
care insurance                                  3,354       6,016     5,715
Death and other benefits - universal
life-type insurance and investment contracts    4,548       3,773     2,465
Increase (decrease) in liabilities for future
policy benefits for traditional life,
disability income and long-term care insurance  1,958         506    (1,343)
Interest credited on universal life-type
insurance and investment contracts             68,630      65,018    68,987
Amortization of deferred policy
acquisition costs                              13,085      12,994    10,434
Other insurance and operating expenses          7,474       8,359     7,652
Total benefits and expenses                    99,049      96,666    93,910
Income before income taxes                     42,132      36,449    37,219
Income taxes                                   14,745      12,794    13,335
Net income                                   $ 27,387    $ 23,655  $ 23,884

See accompanying notes.
<PAGE>
PAGE 54
__________________________________________________________________________
Statements of Cash Flows                           Years ended Dec. 31,
                                                1995       1994       1993
                                                        (thousands)
Cash flows from operating activities:                                    
Net income                                   $ 27,387    $ 23,655  $ 23,884
Adjustments to reconcile net income to net
cash provided by operating activities:
Issuance - policy loans, excluding
universal life-type insurance                  (2,093)     (1,365)   (1,044)
Repayment - policy loans, excluding
universal life-type insurance                     881         849       455
Change in accrued investment income            (1,055)       (175)   (1,476)
Change in deferred policy acquisition
costs, net                                    (11,017)    (11,522)  (10,622)
Change in liabilities for future policy
benefits for traditional life, disability
income and long-term care insurance             1,931         501      (939)
Change in policy claims and other
policyholders' funds                              427         870       282
Change in deferred income taxes                (1,301)     (4,321)     (449)
Change in other liabilities                     2,429      (1,711)    4,348
Amortization of premium (accretion
of discount), net                                (480)      2,464    (1,598)
Net realized gain on investments               (1,548)       (957)   (1,334)
Premiums related to universal life-type
insurance                                      21,694      19,522    15,141
Surrenders and death benefits related to
universal life-type insurance                 (13,164)    (13,208)   (9,785)
Interest credited to account balances related
to universal life-type insurance                7,036       6,640     6,892
Policyholder and contractholder
charges, non-cash                              (6,962)     (6,000)   (5,663)
Other, net                                       (508)        689      (780)
Net cash provided by operating activities    $ 23,657    $ 15,931  $ 17,312
Cash flows from investing activities:
Fixed maturities held to maturity:
Purchases                                    $(37,540)   $(36,560) $     --
Maturities, sinking fund payments and calls    34,216      78,757        --
Sales                                          28,905       2,649        --
Fixed maturities available for sale:
Purchases                                    (133,503)   (117,965)       --
Maturities, sinking fund payments and calls    44,234      70,316        --
Sales                                           8,839      14,533        --
Investment securities:
Purchases                                          --          --  (331,900)
Maturities, sinking fund payments and calls        --          --   265,059
Sales                                              --          --    28,519
Other investments, excluding policy loans:
Purchases                                      (1,939)    (47,353)  (65,202)
Sales                                           5,993       2,975     2,568
Change in amounts due to brokers               10,000      (4,952)  (10,448)
Net cash used in investing activities         (40,795)    (37,600) (111,404)
Cash flows from financing activities:
Activity related to investment contracts:
Considerations received                       137,737     168,947   149,269
Surrenders and death benefits                (177,531)   (198,963) (119,158)
Interest credited to account balances          61,594      58,378    62,250
Issuance - policy loans, universal life-type
insurance                                      (4,870)     (3,907)   (3,403)
Repayment - policy loans, universal life-type
insurance                                       2,946       2,476     1,886
Cash dividend to parent                        (8,000)         --        --
Net cash provided by financing activities      11,876      26,931    90,844
Net (decrease) increase in cash and cash
equivalents                                    (5,262)      5,262    (3,248)
Cash and cash equivalents at beginning
of year                                         5,262           -     3,248
Cash and cash equivalents at end of year     $     --    $  5,262  $     --

See accompanying notes.
</TABLE>
<PAGE>
PAGE 55
IDS Life Insurance Company of New York
Notes to Financial Statements ($ thousands)

1.     Summary of significant accounting policies

Nature of business

IDS Life Insurance Company of New York (the Company) is engaged in
the insurance and annuity business in the state of New York.  The
Company's principal products are deferred annuities and universal
life insurance which are issued primarily to individuals.  It
offers single premium and annual premium deferred annuities on both
a fixed and variable dollar basis.  Immediate annuities are offered
as well.  The Company's insurance products include universal life
(fixed and variable), whole life, single premium life and term
products (including waiver of premium and accidental death
benefits).  The Company also markets disability income and long-
term care insurance.
    
The Company's principal annuity product in terms of amount in force
is the fixed deferred annuity.  The annuity contract guarantees a
minimum interest rate during the accumulation period (the time
before annuity payments begin), although the Company normally pays
a higher rate reflective of current market rates.  The fixed
annuity provides for a surrender charge during the first seven to
ten years after a purchase payment is made.  The Company has also
adopted a practice whereby the higher current rate is guaranteed
for a specified period.  The Company also offers a variable annuity
product under the name Flexible Annuity.  This is a fixed/variable
annuity offering the purchasers a choice among mutual funds with
portfolios of equities, bonds, managed assets and/or short-term
securities, and the Company's general account, as the underlying
investment vehicles.  With respect to funds applied to the variable
portion of the annuity, the purchaser, rather than the Company,
assumes the investment risks and receives the rewards inherent in
the ownership of the underlying investment.  The Flexible Annuity
provides for a surrender charge during the first six years after a
purchase payment is made.
    
The Company's principal insurance product is the flexible-premium,
adjustable-benefit universal life insurance policy.  In this type
of insurance policy, each premium payment accumulates interest in a
cash value account.  The policyholder has access to the cash
surrender value in whole or in part after the first year.  The size
of the cash value of the fund can also be controlled by the
policyholder by increasing or decreasing premiums, subject only to
maintaining a required minimum to keep the policy in force. 
Monthly deductions from the cash value of the policy are made for
the cost of insurance, expense charges and any policy riders.
    
Basis of presentation
    
The Company is a wholly owned subsidiary of IDS Life Insurance
Company (IDS Life), which is a wholly owned subsidiary of American
Express Financial Corporation, which is a wholly owned subsidiary
of American  Express Company.  The accompanying financial
statements have been prepared in conformity with generally accepted
<PAGE>
PAGE 56
1.     Summary of significant accounting policies (continued)

accounting principles which vary in certain respects from reporting
practices prescribed or permitted by the New York Department of
Insurance as reconciled in Note 11.

The preparation of financial statements in conformity with
generally accepted accounting principles requires management to
make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting
period.  Actual results could differ from those estimates.

Investments

Fixed maturities that the Company has both the positive intent and
the ability to hold to maturity are classified as held to maturity
and carried at amortized cost.  All other fixed maturities and all
marketable equity securities are classified as available for sale
and carried at fair value.  Unrealized gains and losses on
securities classified as available for sale are carried as a
separate component of stockholder's equity. 

Management determines the appropriate classification of fixed
maturities at the time of purchase and reevaluates the
classification at each balance sheet date.     

Mortgage loans on real estate are carried principally at the unpaid
principal balances of the related loans.  Policy loans are carried
at the aggregate of the unpaid loan balances which do not exceed
the cash surrender values of the related policies.  Other
investments include interest rate caps and equity securities.  When
evidence indicates a decline in the underlying value or earning
power of individual investments which is other than temporary such
investments are written down to fair value by a charge to income. 
Equity securities are carried at market value and the related net
unrealized appreciation or depreciation is reported as a credit or
charge to stockholder's equity. 

Realized investment gain or loss is determined on an identified
cost basis.

Prepayments are anticipated on certain investments in mortgage-
backed securities in determining the constant effective yield used
to recognize interest income.  Prepayment estimates are based on
information received from brokers who deal in mortgage-backed
securities.

Statements of cash flows

The Company considers investments with a maturity at the date of
their acquisition of three months or less to be cash equivalents. 
These securities are carried principally at amortized cost which
approximates fair value.

<PAGE>
PAGE 57
1.     Summary of significant accounting policies (continued)

Supplementary information to the statements of cash flows for the
years ended Dec. 31 is summarized as follows:

                                    1995         1994        1993  

Cash paid during the year for:
  Income taxes                    $15,026      $17,386     $14,138
Interest on borrowings                742          147         235

Recognition of profits on fixed annuity contracts and insurance
policies

The Company issues single premium deferred annuity contracts that
provide for a service fee (surrender charge) at annually decreasing
rates upon withdrawal of the annuity accumulation value by the
contract owner.  No sales fee is deducted from the contract
considerations received on these contracts ("no load" annuities). 
All of the Company's single premium deferred annuity contracts
provide for crediting the contract owners' accumulations at
specified rates of interest.  Such rates are revised by the Company
from time to time based on changes in the market investment yield
rates for fixed-income securities.

Profits on single premium deferred annuities and installment
annuities are recognized by the Company over the lives of the
contracts and represent the excess of investment income earned from
investment of contract considerations over interest credited to
contract owners and other expenses.

The retrospective deposit method is used in accounting for
universal life-type insurance.  This method recognizes profits over
the lives of the policies in proportion to the estimated gross
profits expected to be realized.

Premiums on traditional life, disability income and long-term care
insurance policies are recognized as revenue when collected or due,
and related benefits and expenses are associated with premium
revenue in a manner that results in recognition of profits over the
lives of the insurance policies.  This association is accomplished
by means of the provision for future policy benefits and the
deferral and subsequent amortization of policy acquisition costs.

Deferred policy acquisition costs

The costs of acquiring new business, principally sales
compensation, policy issue costs, underwriting and certain sales
expenses, have been deferred on insurance and annuity contracts.
The deferred acquisition costs for single premium deferred
annuities and installment annuities are amortized based upon
surrender charge revenue and a portion of the excess of investment
income earned from investment of the contract considerations over
the interest credited to contract owners.  The costs for universal
life-type insurance are amortized over the lives of the policies as
a percentage of the estimated gross profits expected to be realized
on the policies.  For traditional life, disability income and long-
term care insurance policies, the costs are amortized over an
appropriate period in proportion to premium revenue.<PAGE>
PAGE 58
1.     Summary of significant accounting policies (continued)

Liabilities for future policy benefits

Liabilities for universal life-type insurance, single premium
deferred annuities and installment annuities are accumulation
values.

Liabilities for fixed annuities in a benefit status are based on
the Progressive Annuity Table with interest at 5 percent, the 1971
Individual Annuity Table with interest at 7 percent or 8.25
percent, or the 1983a Table with various interest rates ranging
from 5.5 percent to 9.5 percent, depending on year of issue.

Liabilities for future benefits on traditional life insurance have
been computed principally by the net level premium method, based on
anticipated rates of mortality (approximating the 1965-1970 Select
and Ultimate Basic Table for policies issued after 1980 and the
1955-1960 Select and Ultimate Basic Table for policies issued prior
to 1981 and the 1975-1980 Select and Ultimate Basic Table for term
insurance  policies issued after 1986), policy persistency derived
from IDS Life's experience data (first-year rates ranging from
approximately 70 percent to 90 percent and increasing rates
thereafter), and estimated future investment yields of 4 percent
for policies issued before 1974 and 5.25 percent for policies
issued from 1974 to 1980.  Cash value plans issued in 1980 and
later assume future investment rates that grade from 9.5 percent to
5 percent over 20 years.  Term insurance issued from 1981 to 1984
assumes an 8 percent level investment rate, and term insurance
issued from 1985 to 1994 assumes investment rates that grade from
10 percent to 6 percent over 20 years, and term insurance issued
after 1994 assumes investment rates that grade from 8 percent to
6.5 percent over 7 years.

Liabilities for future disability income policy benefits have been
computed principally by the net level premium method, based on the
1964 Commissioners Disability Table with the 1958 Commissioners
Standard Ordinary Mortality Table at 3 percent interest for persons
disabled in 1980 and prior, 8 percent interest for persons disabled
from 1981 to 1991, 7 percent interest for persons disabled in 1992
and 6 percent interest for persons disabled after 1992.

Liabilities for future benefits on long-term care insurance have
been computed principally by the net level premium method, using
morbidity rates based on the 1985 National Nursing Home Survey and
mortality rates based on the 1983a Table.  The interest rate basis
is 9.5 percent grading to 7 percent over ten years for policies
issued from 1989 to 1992, 7.75 percent grading to 7 percent over
four years for policies issued after 1992, 8 percent for claims
incurred in 1989 to 1991, 7 percent for claims incurred in 1992 and
6 percent for claims incurred after 1992.

Reinsurance

The maximum amount of life insurance risk retained by the Company
on any one life is $750 of life and waiver of premium benefits plus
$50 of accidental death benefits.  The maximum amount of disability
income risk retained by the Company on any one life is $6 of 
<PAGE>
PAGE 59
1.     Summary of significant accounting policies (continued)

monthly benefit for benefit periods longer than three years.  The
excesses are reinsured with other life insurance companies on a
yearly renewable term basis.

Federal income taxes

The Company's taxable income is included in the consolidated
federal income tax return of American Express Company.  The Company
provides for income taxes on a separate return basis, except that,
under an agreement between American Express Financial Corporation
and American Express Company, tax benefit is recognized for losses
to the extent they can be used on the consolidated tax return.  It
is the policy of American Express Financial Corporation to
reimburse a subsidiary for any tax benefit.

Included in other liabilities at Dec. 31, 1995 and 1994 are $3,971
and $3,161, respectively, payable to IDS Life for federal income
taxes.

Separate account business

The separate account assets and liabilities represent funds held
for the exclusive benefit of the variable annuity and variable life
insurance contract owners.  The Company receives a monthly cost of
insurance charge and receives a minimum death benefit guarantee fee
from variable life insurance separate accounts and a mortality and
expense assurance fee from the variable annuity and variable life
insurance separate accounts.

The Company makes contractual mortality assurances to the variable
annuity contract owners that the net assets of the separate
accounts will not be affected by future variations in the actual
life expectancy experience of the annuitants and the beneficiaries
from the mortality assumptions implicit in the annuity contracts. 
The Company makes periodic fund transfers to, or withdrawals from,
the separate accounts for such actuarial adjustments for variable
annuities that are in the  benefit payment period.  The Company
guarantees, for the variable life insurance policyholders, the
contractual insurance rate and that the death benefit will never be
less than the death benefit at the date of issuance.

Accounting changes

The Financial Accounting Standards Board's (FASB) SFAS No. 121,
"Accounting for the Impairment of Long-Lived Assets and for Long-
Lived Assets to Be Disposed Of," is effective Jan. 1, 1996.  The
new rule is not expected to have a material impact on the Company's
results of operations or financial condition.

The Company's adoption of SFAS No. 114 as of Jan. 1, 1995 is
discussed in Note 2.

The Company adopted SFAS No. 115, "Accounting for Certain
Investments in Debt and Equity Securities."  The effect of adopting
the new rule was to increase stockholder's equity by approximately
$12 million, net of tax, as of Jan. 1, 1994, but the adoption had
no impact on the Company's net income.<PAGE>
PAGE 60
1.     Summary of significant accounting policies (continued)

Reclassification

Certain 1994 and 1993 amounts have been reclassified to conform to
the 1995 presentation.

2.     Investments

Fair values of investments in fixed maturities represent quoted
market prices and estimated  values when quoted prices are not
available.  Estimated values are determined by established
procedures involving, among other things, review of market indices,
price levels of current offerings of comparable issues, price
estimates and market data from independent brokers and financial
files.

Changes in net unrealized appreciation (depreciation) of
investments for the years ended Dec. 31 are summarized as follows:

                           1995           1994          1993  
Fixed maturities:
  Held to maturity        $73,970       $(84,244)      $    --
  Available for sale       43,726        (38,226)           --
  Investment securities        --             --        25,350

Net realized gain (loss) on investments for the years ended Dec. 31
is summarized as follows:

                              1995          1994          1993 

Fixed maturities            $1,997         $948          $1,316
  Other investments           (449)           9              18
                            $1,548         $957          $1,334

The amortized cost, gross unrealized gains and losses and fair
value of investments in fixed maturities and equity securities at
Dec. 31, 1995 are as follows:
<TABLE>
<CAPTION>
                                                   Gross        Gross
                                   Amortized     Unrealized   Unrealized      Fair
      Held to maturity                Cost         Gains        Losses        Value
      <S>                          <C>             <C>          <C>        <C>
      U.S. Government agency
        obligations                $  5,003        $   199      $   --     $  5,202
      State and municipal
        obligations                     150             --           2          148
      Corporate bonds and
        obligations                 578,253         41,939       2,027      618,165
      Mortgage-backed securities     59,174            846         388       59,632
                                   $642,580        $42,984      $2,417     $683,147

<PAGE>
PAGE 61
2.     Investments (continued)

                                                   Gross        Gross
                                   Amortized     Unrealized   Unrealized     Fair
      Available for sale              Cost         Gains        Losses       Value

      State and municipal
        obligations                $    105        $    10       $   --     $    115
      Corporate bonds and
        obligations                 248,973         17,470          497      265,946
      Mortgage-backed securities    327,990          9,157        1,910      335,237
      Total fixed maturities        577,068         26,637        2,407      601,298
      Equity securities                  10             --           --           10
                                   $577,078        $26,637       $2,407     $601,308
      </TABLE>

The change in net unrealized gain (loss) on available for sale
securities included as a separate component of stockholder's equity
was $27,710 in 1995.

The amortized cost, gross unrealized gains and losses and fair
value of investments in fixed maturities and equity securities at
Dec. 31, 1994 are as follows:
<TABLE>
<CAPTION>
                                                   Gross        Gross 
                                    Amortized     Unrealized   Unrealized      Fair
       Held to maturity               Cost         Gains        Losses        Value
       <S>                         <C>             <C>           <C>        <C>
       U.S. Government agency
          obligations              $    398        $    2        $    18    $    382
       Corporate bonds and
          obligations               622,422         6,564         33,976     595,010
       Mortgage-backed securities    63,663           580          6,555      57,688
                                   $686,483        $7,146        $40,549    $653,080

                                                   Gross        Gross
                                   Amortized     Unrealized   Unrealized      Fair
       Available for sale             Cost         Gains        Losses        Value

       U.S. Government agency
          obligations              $ 10,000        $   --        $   135    $  9,865
       State and municipal
          obligations                   104             1             --         105
       Corporate bonds and
          obligations               142,447         2,632          2,447     142,632
       Mortgage-backed securities   322,048           381         19,928     302,501
        Total fixed maturities      474,599         3,014         22,510     455,103
        Equity securities               332            --            197         135
                                   $474,931        $3,014        $22,707    $455,238
       </TABLE>

The change in net unrealized gain (loss) on available for sale
securities included as a separate component of stockholder's equity
was $(12,393) in 1994.

The amortized cost and fair value of investments in fixed
maturities at Dec. 31, 1995 by contractual maturity are shown
below.  Expected maturities will differ from contractual
maturities because borrowers may have the right to call or prepay
obligations with or without call or prepayment penalties.

<PAGE>
PAGE 62
2.     Investments (continued)

                                        Amortized        Fair 
       Held to maturity                   Cost           Value 

       Due in one year or less           $ 18,748      $ 19,136
       Due from one to five years          99,486       105,747
       Due from five to ten years         367,875       392,671
       Due in more than ten years          97,297       105,961
       Mortgage-backed securities          59,174        59,632
                                         $642,580      $683,147

                                        Amortized        Fair 
       Available for sale                  Cost          Value 
       Due in one year or less           $ 15,296      $ 15,473
       Due from one to five years          80,249        85,561
       Due from five to ten years         108,127       114,937
       Due in more than ten years          45,406        50,090
       Mortgage-backed securities         327,990       335,237
                                         $577,068      $601,298     

During the year ended Dec. 31, 1995, fixed maturities classified as
held to maturity were sold with proceeds of $28,905 and gross
realized gains and losses on such sales were $1,055 and $121,
respectively.  The sale of these fixed maturities was due to
significant deterioration in the issuers' creditworthiness.  As a
result of adopting the FASB Special Report, "A Guide to
Implementation of Statement 115 on Accounting for Certain
Investments in Debt and Equity Securities," the Company
reclassified securities with a book value of $15,607 and net
unrealized gains of $144 from held to maturity to available for
sale in December 1995.

In addition, fixed maturities available for sale were sold during
1995 with proceeds of $8,839 and gross realized gains and losses on
such sales were $nil and $74, respectively.

During the year ended Dec. 31, 1994, fixed maturities classified as
held to maturity were sold with proceeds of $2,649 and gross
realized gains and losses on such sales were $nil and $86,
respectively.  The sale of these fixed maturities was due to
significant deterioration in the issuers' creditworthiness.

In addition, fixed maturities available for sale were sold during
1994 with proceeds of $14,533 and gross realized gains and losses
on such sales were $181 and $308, respectively.

At Dec. 31, 1995, bonds carried at $262 were on deposit with the
state of New York as required by law.

Net investment income for the years ended Dec. 31 is summarized as
follows:

<PAGE>
PAGE 63
2.     Investments (continued)

                                  1995         1994        1993  

Interest on fixed maturities    $ 97,092     $ 93,800    $100,940
Interest on mortgage loans        13,888       13,226       8,424
Other investment income            1,291        1,219       1,220
Interest on cash equivalents         186          363          63
                                 112,457      108,608     110,647
Less investment expenses           1,533          465         500
                                $110,924     $108,143    $110,147

At Dec. 31, 1995, investments in fixed maturities comprised 87
percent of the Company's total invested assets.  Securities are
rated by Moody's and Standard & Poor's (S&P), except for securities
carried at approximately $144 million which are rated by American
Express Financial Corporation internal analysts using criteria
similar to Moody's and S&P.  A summary of investments in fixed
maturities, at amortized cost, by rating on Dec. 31 is as follows:

       Rating                      1995            1994   

       Aaa/AAA                  $  391,321      $  393,736
       Aa/AA                        17,572          18,857
       Aa/A                          9,950           9,710
       A/A                         209,483         191,694
       A/BBB                        61,912          57,206
       Baa/BBB                     357,445         340,271
       Baa/BB                       46,029          48,552
       Below investment grade      125,936         101,056
                                $1,219,648      $1,161,082

At Dec. 31, 1995, 90 percent of the securities rated Aaa/AAA are
GNMA, FNMA and FHLMC mortgage-backed securities.  No holdings of
any other issuer are greater than 1 percent of the Company's total
investments in fixed maturities. 

At Dec. 31, 1995, approximately 11.2 percent of the Company's
invested assets were mortgage loans on real estate.  Summaries of
mortgage loans by region and by type of real estate are as follows:
<TABLE>
<CAPTION>

                                    Dec. 31, 1995                Dec. 31, 1994      
                               On Balance  Commitments      On Balance   Commitments
           Region                 Sheet    to Purchase         Sheet     to Purchase
      <S>                      <C>            <C>            <C>             <C>
      West North Central       $ 23,705       $    --        $ 26,660        $--
      East North Central         34,207            --          35,018         --
      South Atlantic             38,802         2,033          39,516         18
      Middle Atlantic            23,502            --          24,061         --
      Pacific                    13,150            --          13,297         --
      Mountain                   14,937         5,084          15,218         --
      New England                 8,982            --           9,674         --
      East South Central          1,613         7,407           1,629         --
      West South Central            277            --             288         --
                                159,175        14,524         165,361         18
      Less allowance for losses     445            --             445         --
                               $158,730       $14,524        $164,916        $18

<PAGE>
PAGE 64
2.     Investments (continued)

                                    Dec. 31, 1995               Dec. 31, 1994       
                               On Balance  Commitments      On Balance   Commitments
         Property type           Sheet     to Purchase        Sheet      to Purchase
      Apartments               $ 64,136       $ 7,988        $ 65,389        $18
      Department/retail stores   55,308            --          57,608         --
      Office buildings           12,367         6,536          13,107         --
      Industrial buildings       13,255            --          13,583         --
      Medical buildings           5,255            --           6,704         --
      Nursing/retirement          6,565            --           6,644         --
      Other                       2,012            --           2,038         --
      Hotels/motels                 277            --             288         --
                                159,175        14,524         165,361         18
      Less allowance for losses     445            --             445         --
                               $158,730       $14,524        $164,916        $18
      </TABLE>

Mortgage loan fundings are restricted by state insurance regulatory
authority to 80 percent or less of the market value of the real
estate at the time of origination of the loan.  The Company holds
the mortgage document, which gives the right to take possession of
the property if the borrower fails to perform according to the
terms of the agreement.  The fair value of the mortgage loans is
determined by a discounted cash flow analysis using mortgage
interest rates currently offered for mortgages of similar
maturities.  Commitments to purchase mortgages are made in the
ordinary course of business.  The fair value of the mortgage
commitments is $nil.

As of Jan. 1, 1995, the Company adopted Statement of Financial
Accounting Standards No. 114, "Accounting by Creditors for
Impairment of a Loan" (SFAS No. 114), as amended by Statement of
Financial Accounting Standards No. 118, "Accounting by Creditors
for Impairment of a Loan - Income Recognition and Disclosures". 
The adoption of the new rules did not have a material impact on the
Company's results of operations or financial condition.
    
SFAS No. 114 applies to all loans except for smaller-balance
homogeneous loans, that are collectively evaluated for impairment. 
Impairment is measured as the excess of the loan's recorded
investment over its present value of expected principal and
interest payments discounted at the loan's effective interest rate,
or the fair value of collateral.  The amount of the impairment is
recorded as a reserve for investment losses.
    
Based on management's judgment as to the ultimate collectibility of
principal, interest payments received are either recognized as
income or applied to the recorded investment in the loan until it
has been recovered.  Once the recorded investment has been
recovered, any additional payments are recognized as interest
income.
    
The reserve for investment losses is maintained at a level that
management believes is adequate to absorb estimated credit losses
in the portfolio.  The level of the reserve account is determined
based on several factors, including historical experience, expected
future principal and interest payments, estimated collateral
values, and current and anticipated economic and political
conditions.  Management regularly evaluates the adequacy of the
reserve for investment losses.

<PAGE>
PAGE 65
2.     Investments (continued)

At Dec. 31, 1995, the Company's recorded investment in impaired
loans was $2,052 with a reserve of $445.  During the year, the
average recorded investment in impaired loans was $3,003.  There
was no change in the reserve for investment losses from the prior
year.

The Company recognized $204 of interest income related to impaired
loans for the year ended Dec. 31, 1995.

3.    Income taxes

The Company qualifies as a life insurance company for federal
income tax purposes.  As such, the Company is subject to the
Internal Revenue Code provisions applicable to life insurance
companies.

Income tax expense consists of the following:

                                    1995        1994        1993 

      Federal income taxes:
      Current                     $15,146      $16,419    $13,164
      Deferred                     (1,301)      (4,320)      (449)
                                   13,845       12,099     12,715

      State income taxes-current      900          695        620
      Income tax expense          $14,745      $22,794    $13,335

Increases (decreases) to the federal tax provision applicable to
pretax income based on the statutory rate are attributable to:
<TABLE>
<CAPTION>
                                       1995                 1994                 1993      
                               Provision    Rate    Provision    Rate    Provision    Rate 
    <S>                          <C>         <C>      <C>         <C>     <C>        <C>
    Federal income taxes based
    on the statutory rate        $14,746     35.0%    $12,757     35.0%   $13,026    35.0%
    Increases (decreases) are
     attributable to:
    Tax-excluded interest
     and dividend income            (464)    (1.1)       (554)    (1.5)      (557)   (1.5)
    Other, net                      (437)    (1.0)       (104)    (0.3)       246     0.7
    Federal income taxes         $13,845     32.9%    $12,099     33.2%   $12,715    34.2%
</TABLE>

A portion of life insurance company income earned prior to 1984 was
not subject to current taxation but was accumulated, for tax
purposes, in a "policyholders' surplus account."  At Dec. 31, 1995,
the Company had a policyholders' surplus account balance of $798. 
The policyholders' surplus account is only taxable if dividends to
the stockholder exceed the stockholder's surplus account or if the
Company is liquidated.  Deferred income taxes of $279 have not been
established because no distributions of such amounts are
contemplated.

Significant components of the Company's deferred tax assets and
liabilities as of Dec. 31  are as follows:

<PAGE>
PAGE 66
3.    Income taxes (continued)

                                           1995           1994  

      Deferred tax assets:
      Policy reserves                   $ 26,237        $21,567
      Investments                             --          3,331
      Other                                2,791          2,991
      Total deferred tax assets           29,028         27,889

      Deferred tax liabilities:
      Deferred policy acquisition costs   33,001         29,933
      Investments                         11,690             --
      Total deferred tax liabilities      44,691         29,933
      Net deferred tax liabilities      $(15,663)       $(2,044)
 
The Company is required to establish a "valuation allowance" for
any portion of the deferred tax assets that management believes
will not be realized.  In the opinion of management, it is more
likely than not that the Company will realize the benefit of the
deferred tax assets, and, therefore, no such valuation allowance
has been established.

4.    Stockholder's equity

Retained earnings available for distribution as dividends to the
parent are limited to the Company's surplus as determined in
accordance with accounting practices prescribed by the New York
Department of Insurance.  Statutory unassigned surplus aggregated
$85,964 as of Dec. 31, 1995 and $70,974 as of Dec. 31, 1994 (see
Note 3 with respect to the income tax effect of certain
distributions).

Dividends paid to parent were $8,000 in 1995, $nil in 1994 and $nil
in 1993.

During 1995, the Company incurred a loss of $235 on the sale of an
interest rate cap to IDS Life.  This loss has been reflected as a
direct charge to stockholder's equity in the accompanying financial
statements.

5.    Retirement plan and services

Until July 1, 1995, the Company participated in the IDS Retirement
Plan of American Express Financial Corporation which covered all
permanent employees age 21 and over who had met certain employment
requirements.  Effective July 1, 1995, the IDS Retirement Plan was
merged with American Express Company's American Express Retirement
Plan, which simultaneously was amended to include a cash balance
formula and a lump sum distribution option.  Employer contributions
to the plan are based on participants' age, years of service and
total compensation for the year.  Funding of retirement costs for
this plan complies with the applicable minimum funding requirements
specified by ERISA.  The Company's share of the total net periodic
pension cost was $nil in 1995, 1994 and 1993.

<PAGE>
PAGE 67
5.    Retirement plan and services (continued)

The Company has a "Sales Benefit Plan" which is an unfunded,
noncontributory retirement plan for all eligible financial
advisors.  Total plan costs for 1995, 1994 and 1993, which are
calculated on the basis of commission earnings of the individual
financial advisors, were $1,392, $1,372 and $1,042, respectively. 
Such costs are included in deferred policy acquisition costs.

The Company also participates in defined contribution pension plans
of American Express Company which cover all employees who have met
certain employment requirements.  Company contributions to the
plans are a percent of either each employee's eligible compensation
or basic contributions.  Costs of these plans charged to operations
in 1995, 1994 and 1993 were $231, $251 and $201, respectively.

The Company participates in defined benefit health care plans of
American Express Financial Corporation that provide health care and
life insurance benefits to retired employees and retired financial
advisors.  The plans include participant contributions and service-
related eligibility requirements.  Upon retirement, such employees
are considered to have been employees of American Express Financial
Corporation.  American Express Financial Corporation expenses these
benefits and allocates the expenses to its subsidiaries.
Accordingly, costs of such benefits to the Company are included in
employee compensation and benefits and cannot be identified on a
separate company basis.  At Dec. 31, 1995, the total accumulated
post retirement benefit obligation, has been recorded as a
liability by American Express Financial Corporation.
 
6.    Incentive plan and operating expenses

The Company maintains a "Persistency Payment Plan."  Under the
terms of this plan, financial advisors earn additional compensation
based on the volume and persistency of insurance sales.  The total
costs for the plan for 1995, 1994 and 1993 were $1,720, $1,287 and
$1,387, respectively.  Such costs are included in deferred policy
acquisition costs.

Charges by IDS Life and American Express Financial Corporation for
the use of joint facilities, marketing services and other services
aggregated $12,122, $9,314 and $7,421 for 1995, 1994 and 1993,
respectively.  Certain of the costs assessed to the Company are
included in deferred policy acquisition costs.

7.    Commitments and contingencies

At Dec. 31, 1995 and 1994, traditional life insurance and universal
life-type insurance in force aggregated $3,502,851 and $3,155,571,
respectively, of which $163,462 and $162,956 were reinsured at the
respective year ends. 

In addition, the Company has a stop loss reinsurance agreement with
IDS Life covering ordinary life benefits.  IDS Life agrees to pay
all death benefits incurred each year which exceed 125 percent of
normal claims, where normal claims are defined in the agreement as
 .095 percent of the mean retained life insurance in force.  
<PAGE>
PAGE 68
7.    Commitments and contingencies (continued)

Premiums ceded to IDS Life amounted to $85, $76 and $67 for the
years ended Dec. 31, 1995, 1994 and 1993, respectively.  Claim
recoveries under the terms of this reinsurance agreement were $nil
in 1995, 1994 and 1993.

Premiums ceded to reinsurers other than IDS Life amounted to $269,
$721 and $741 for the years ended Dec. 31, 1995, 1994 and 1993,
respectively.  Reinsurance recovered from reinsurers other than IDS
Life amounted to $576, $14 and $379 for the years ended Dec. 31,
1995, 1994 and 1993. 

Reinsurance contracts do not relieve the Company from its primary
obligations to policyholders.

The Company has an agreement to assume a block of extended term
life insurance business.  The amount of insurance in force related
to this agreement was $392,106 and $447,317 at Dec. 31, 1995 and
1994, respectively.  The accompanying statement of income includes
premiums of $nil for the years ended Dec. 31, 1995, 1994 and 1993,
and decrease in liabilities for future policy benefits of $2,039,
2,538 and $3,032 related to this agreement for the years ended Dec.
31, 1995, 1994 and 1993, respectively.

8.    Lines of credit

The Company has available lines of credit with two banks
aggregating $30,000 at 40 to 80 basis points over each bank's cost
of funds.  Outstanding borrowings under these agreements were $nil
at Dec. 31, 1995 and 1994.

9.     Derivative financial instruments

The Company enters into transactions  involving derivative
financial instruments to manage its exposure to interest rate risk,
including hedging specific transactions.  The Company manages risks
associated with these instruments as described below.  The Company
does not hold derivative instruments for trading purposes.

Market risk is the possibility that the value of the derivative
financial instruments will change due to fluctuations in a factor
from which the instrument derives its value, primarily an interest
rate.  The Company is not impacted by market risk related to 
derivatives held for non-trading purposes beyond that inherent in
cash market transactions.  Derivatives held for purposes other than
trading are largely used to manage risk and, therefore, the cash
flow and income effects of the derivatives are inverse to the
effects of the underlying transactions. 

Credit risk is the possibility that the counterparty will not
fulfill the terms of the contract.  The Company monitors credit
exposure related to derivative financial instruments through
established approval procedures, including setting concentration
limits by counterparty and industry, and requiring collateral,
where appropriate.  A vast majority of the Company's counterparties
are rated A or better by Moody's and Standard & Poor's.

<PAGE>
PAGE 69
9.     Derivative financial instruments (continued)

The notional or contract amount of a derivative financial
instrument is generally used to calculate the cash flows that are
received or paid over the life of the agreement.  Notional amounts
are not recorded on the balance sheet.  Notional amounts far exceed
the related credit exposure.

Credit exposure related to interest rate caps is measured by
replacement cost of the contracts.  The replacement cost represents
the fair value of the instruments.
<TABLE>
<CAPTION>
                                  Notional   Carrying     Fair   Total Credit
      Dec. 31, 1995               Amount      Value      Value     Exposure
      <S>                        <C>         <C>         <C>         <C>
      Assets:
      Interest rate caps         $300,000    $1,905      $745        $745

      Dec. 31, 1994
      Assets:
      Interest rate caps         $200,000    $1,389      $828        $828
      </TABLE>

The fair values of derivative financial instruments are based on
market values, dealer quotes or pricing models.  The interest rate
caps expire on various dates from 1997 to 2000.

Interest rate caps are used to manage the Company's exposure to
rising interest rates.  These instruments are used primarily to
protect the margin between interest rates earned on investments and
the interest rates credited to related annuity contract holders.

The cost of interest rate caps is amortized to interest expense
over the life of the contracts and payments received as a result 
of these agreements are recorded as a reduction of interest expense
when realized.  The amortized cost of interest rate cap contracts
is included in other investments.

10.    Fair values of financial instruments

The Company discloses fair value information for most on- and off-
balance sheet financial instruments for which it is practical to
estimate that value.  Fair values of life insurance obligations,
receivables and all non-financial instruments, such as deferred
acquisition costs are excluded.  Off-balance sheet intangible
assets, such as the value the field force, are also excluded. 
Management believes the value of excluded assets is significant. 
The fair value of the Company, therefore, cannot be estimated by
aggregating the amounts presented.
<PAGE>
PAGE 70
10.    Fair values of financial instruments (continued)

<TABLE>
<CAPTION>
                                              1995                           1994         
                                     Carrying          Fair         Carrying          Fair
       Financial Assets                Value           Value         Value           Value
       <S>                           <C>          <C>              <C>          <C>
       Investments:
       Fixed maturities (Note 2):
       Held to maturity              $  642,580   $  683,147       $  686,483   $  653,080
       Available for sale               601,298      601,298          455,103      455,103
       Mortgage loans on real
        estate (Note 2)                 158,730      168,194          164,916      157,085
       Other:
       Equity securities (Note 2)            10           10              135          135
       Derivative financial
        instruments (Note 9)              1,905          745            1,389          828
       Cash and cash equivalents
        (Note 1)                             --           --            5,262        5,262
       Separate accounts assets
        (Note 1)                        724,212      724,212          506,208      506,208

       Financial Liabilities  
       Future policy benefits for
        fixed annuities               1,038,431    1,005,004        1,025,881      991,358
       Separate account liabilitie      678,263      645,389          474,958      448,665
       </TABLE>

At Dec. 31, 1995 and 1994, the carrying amount and fair value of
future policy benefits for fixed annuities exclude life insurance-
related contracts carried at $67,843 and $59,803,  respectively,
and policy loans of $2,893 and $1,683, respectively.  The fair
value of these benefits is based on the status of the annuities at
Dec. 31, 1995 and 1994.  The fair value of deferred annuities is
estimated as the carrying amount less any surrender charges and
related loans.  The fair value for annuities in non-life contingent
payout status is estimated as the present value of projected
benefit payments at rates appropriate for contracts issued in 1995
and 1994. 

At Dec. 31, 1995 and 1994, the fair value of liabilities related to
separate accounts is estimated as the carrying amount less
applicable surrender charges and less variable insurance contracts
carried at $45,949 and $31,250, respectively. 

11.    Statutory insurance accounting practices

Reconciliations of net income for 1995, 1994 and 1993 and
stockholder's equity at Dec. 31, 1995 and 1994, as shown in the
accompanying financial statements, to that determined using
statutory accounting practices are as follows:
<TABLE>
<CAPTION>
                                           1995          1994         1993  
       <S>                               <C>           <C>         <C>
       Net income, per accompanying
        financial statements             $ 27,387      $23,655     $23,884
       Deferred policy acquisition costs   (9,722)     (12,187)    (10,622)
       Adjustments of future policy
        benefit liabilities               (10,655)      13,741      13,597
       Deferred federal income taxes       (1,301)      (4,321)       (462)
       Provision for losses on investments     --       (1,652)        438
       Separate account gains              20,769          142       2,708
       Other, net                          (1,678)         755      (1,182)
       Net income, on basis of
        statutory accounting practices
                                          $24,800      $20,133     $28,361

<PAGE>
PAGE 71
11.    Statutory insurance accounting practices (continued)

                                            1995           1994  
       Stockholder's equity, per
        accompanying financial
        statements                       $218,583       $171,721
       Deferred policy acquisition costs (109,800)      (100,078)
       Adjustments of future policy
        benefit liabilities                23,172         33,827
       Deferred federal income taxes       15,663          2,044
       Securities valuation reserve       (18,029)       (15,939)
       Adjustments of separate account
        liabilitiess                       34,326         13,557
       Net unrealized loss on
        investments                       (24,231)        19,497
       Premiums due                           925            851
       Deferred revenue liability             794            834
       Allowance for losses                   445            445
       Non-admitted assets                   (578)          (503)
       Interest maintenance reserve        (2,442)        (2,110)
       Other, net                             347            249
       Stockholder's equity, on basis
        of statutory accounting
        practices                        $139,175       $124,395
</TABLE>
<PAGE>
PAGE 72
Report of Independent Auditors

The Board of Directors
IDS Life Insurance Company of New York

We have audited the accompanying balance sheets of IDS Life
Insurance Company of New York (a wholly owned subsidiary of IDS
Life Insurance Company) as of December 31, 1995 and 1994, and the
related statements of income and cash flows for each of the three
years in the period ended December 31, 1995.  These financial
statements are the responsibility of the Company's management.  Our
responsibility is to express an opinion on these financial
statements based on our audits.

We conducted our audits in accordance with generally accepted
auditing standards.  Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement.  An audit
includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements.  An audit also
includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall
financial statement presentation.  We believe that our audits
provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present
fairly, in all material respects, the financial position of IDS
Life Insurance Company of New York at December 31, 1995 and 1994,
and the results of its operations and its cash flows for each of
the three years in the period ended December 31, 1995, in
conformity with generally accepted accounting principles.

As discussed in Note 1 to the financial statements, the Company
changed its method of accounting for certain investments in debt
and equity securities in 1994.



Ernst & Young LLP
February 2, 1996
Minneapolis, Minnesota
<PAGE>
PAGE 73
PART C.

Item 24.  Financial Statements and Exhibits

(a) Financial Statements included in Part B of this Registration
    Statement.

    IDS Life of New York Accounts 4, 10, 11, 5, 6 and 9:

        Statements of Net Assets at Dec. 31, 1995.
        Statements of Operations for the year ended Dec. 31, 1995.
        Statements of Changes in Net Assets for the years ended
           Dec. 31, 1995 and Dec. 31, 1994.
        Notes to Financial Statements.
        Report of Independent Auditors dated March 15, 1996.

    IDS Life Insurance Company of New York:

        Balance Sheets at Dec. 31, 1995 and 1994;
        Statements of Income for the years ended Dec. 31, 1995,
           1994, and 1993;
        Statements of Cash Flows for the years ended Dec. 31, 1995, 
           1994, and 1993;
        Notes to Financial Statements.
        Report of Independent Auditors dated February 2, 1996.

Financial Statement Schedules I, III, IV and V as required by
Regulation S-X:  
    
    Schedule I    - Summary of Investments Other than Investments
                    in Related Parties 
    Schedule III  - Supplementary Insurance Information 
    Schedule IV   - Reinsurance 
    Schedule V    - Valuation and Qualifying Accounts 
    Report of Independent Auditors dated February 2, 1996.

    All other schedules to the financial statements required by
    Article 7 of Regulation S-X are not required under the related
    instructions or are inapplicable and, therefore have been
    omitted.

(b) Exhibits:

1.1 Resolution of the Executive Committee of the Board of Directors
    of IDS Life of New York dated Nov. 12, 1981, filed
    electronically as Exhibit 1.1 to Post-Effective Amendment No.
    20 to Registration Statement No. 2-73114, is incorporated
    herein by reference.

1.2 Resolution of the Board of Directors of IDS Life of New York
    establishing Account 9 on Feb. 12, 1988, filed electronically
    as Exhibit 1.2 to Post-Effective Amendment No. 20 to
    Registration Statement No. 2-73114, is incorporated herein by
    reference.
<PAGE>
PAGE 74
1.3 Resolution of the Board of Directors of IDS Life Insurance
    Company of New York establishing Accounts 10 and 11 on Oct. 8,
    1991, filed electronically as Exhibit 1.3 to Post-Effective
    Amendment No. 20 to Registration Statement No. 2-73114, is
    incorporated herein by reference.

1.4 Consent in Writing in Lieu of Meeting of Board of Directors of
    IDS Life Insurance Company of New York establishing Accounts
    12, 13 and 14 on April 17, 1996 filed electronically herewith.

2.  Not applicable.

3.  Form of Variable Annuity and Life Insurance Distribution
    Agreement, filed electronically as Exhibit 3 to Post-Effective
    Amendment No. 20 to Registration Statement No. 2-73114, is
    incorporated herein by reference.

4.1 Copy of form of Qualified Deferred Annuity Contract (form
    39192), filed electronically as Exhibit 4.1 to Post-Effective
    Amendment No. 20 to Registration Statement No. 2-73114, is
    incorporated herein by reference.

4.2 Copy of form of Non-Qualified Deferred Annuity Contract (form
    39191), filed electronically as Exhibit 4.2 to Post-Effective
    Amendment No. 21 to Registration Statement No. 2-78194, is
    incorporated herein by reference.

4.3 Copy of form of Deferred Annuity Contract (IRA) (form 39192
    IRA), filed electronically as Exhibit 4.3 to Post-Effective
    Amendment No. 21 to Registration Statement No. 2-78194, is
    incorporated herein by reference.

5.1 Application form for the Contracts filed as Exhibit 10 to the
    IDS Life of New York Accounts 4, 5 and 6 Registration Statement
    2-78194, is incorporated herein by reference.

5.2 Copy of Form of Application for IDS Life of New York Annuity
    Contract, filed electronically as Exhibit 5.2 to Post-Effective
    Amendment No. 20 to Registration Statement No. 2-73114, is
    incorporated herein by reference.

6.1 Revised Charter of IDS Life of New York dated April, 1992,
    filed electronically as Exhibit 6.1 to Post-Effective Amendment
    No. 21 to Registration Statement No. 2-78194, is incorporated
    herein by reference.

6.2 By-Laws of IDS Life of New York dated May, 1992, filed
    electronically as Exhibit 6.2 to Post-Effective Amendment No.
    21 to Registration Statement No. 2-78194, is incorporated
    herein by reference.

7.  Not applicable.

8.  Not applicable.
<PAGE>
PAGE 75
9.  Opinion of counsel as to the legality of the securities being
    registered and consent to its use was filed with Registrant's
    24f-2 Notice on or about February 23, 1996.

10. Consent of Independent Auditors is filed electronically
    herewith.

11. Financial Statement Schedules and Report of Independent
    Auditors, filed electronically herewith.

12. Not applicable.

13. Schedule for computation of each performance quotation is filed
    electronically herewith.

14. Financial Data Schedules, filed electronically herewith.

15. Power of Attorney to sign Amendments to this Registration
    Statement, dated April 16, 1996, filed electronically herewith.

Item 25.    Directors and Officers of the Depositor (IDS Life
            Insurance Company of New York)
<TABLE>
<CAPTION>
                                                        Positions and
Name                     Principal Business Address     Offices with Depositor
<S>                      <C>                            <C>
Mario Alaia              20 Madison Avenue Extension    Claims Officer and
                         Albany, NY                       Assistant Secretary

Tracy A. Anderson        IDS Tower 10                   Treasurer and Chief Actuary
                         Minneapolis, MN  55440

Darrell C. Beckstrom     IDS Tower 10                   Underwriting Officer
                         Minneapolis, MN  55440

John C. Boeder           20 Madison Avenue Extension    Director
                         Albany, NY

Roger C. Corea           20 Madison Avenue Extension    Director
                         Albany, NY

Charles A. Cuccinello    20 Madison Avenue Extension    Director
                         Albany, NY

Milton R. Fenster        20 Madison Avenue Extension    Director
                         Albany, NY

Donna M. Gaglione        20 Madison Avenue Extension    Secretary
                         Albany, NY

Margaret M. Grogan, M.D. Bethlehem Terrace Apts.        Medical Director
                         Slingerland, NY

Lorraine R. Hart         IDS Tower 10                   Investment Officer
                         Minneapolis, MN  55440
<PAGE>
PAGE 76
Robert A. Hatton         IDS Tower 10                   Director, Vice
                         Minneapolis, MN  55440           President and Chief
                                                          Operating Officer

Richard W. Kling         IDS Tower 10                   Director, Chairman of
                         Minneapolis, MN  55440           the Board and President

Edward Landes            IDS Tower 10                   Director
                         Minneapolis, MN  55440

Janis E. Miller          IDS Tower 10                   Executive Vice President
                         Minneapolis, MN  55440

Michael P. Monaco        World Financial Center         Director
                         New York, NY  

Stephen P. Norman        World Financial Center         Director
                         New York, NY  

Kevin E. Palmer          IDS Tower 10                   Reinsurance Actuary
                         Minneapolis, MN  55440

Louise M. Parent         World Financial Center         Director
                         New York, NY

Carl N. Platou           IDS Tower 10                   Director
                         Minneapolis, MN  55440

Gordon H. Ritz           404 WCCO Radio Bldg.           Director
                         Minneapolis, MN  

F. Dale Simmons          IDS Tower 10                   Vice President and
                         Minneapolis, MN  55440           Assistant Treasurer

William A. Stoltzmann    IDS Tower 10                   Counsel and Assistant
                         Minneapolis, MN  55440           Secretary

Michael R. Woodward      20 Madison Avenue Extension    Director
                         Albany, NY
</TABLE>

Item 26.    Persons Controlled by or Under Common Control with the
            Depositor or Registrant

            IDS Life Insurance Company of New York is a wholly
            owned subsidiary of IDS Life Insurance Company which is
            a wholly owned subsidiary of American Express Financial
            Corporation.  American Express Financial Corporation is
            a wholly owned subsidiary of American Express Company
            (American Express).

            The following list includes the names of major
            subsidiaries of American Express.  
<PAGE>
PAGE 77
                                                  Jurisdiction
Name of Subsidiary                                of Incorporation

I.   Travel Related Services

    American Express Travel Related 
     Services Company, Inc.                          New York

II.  International Banking Services

    American Express Bank Ltd.                       Connecticut

III. Companies engaged in Investors Diversified Financial Services

    American Centurion Life Assurance Company        New York
    American Enterprise Investment Services Inc.     Minnesota
    American Enterprise Life Insurance Company       Indiana
    American Express Financial Advisors Inc.         Delaware
    American Express Financial Corporation           Delaware
    American Express Insurance Agency of Nevada Inc. Nevada
    American Express Minnesota Foundation            Minnesota
    American Express Service Corporation             Delaware
    American Express Tax and Business Services Inc.  Minnesota
    American Express Trust Company                   Minnesota
    American Partners Life Insurance Company         Arizona
    AMEX Assurance Company                           Illinois
    IDS Advisory Group Inc.                          Minnesota
    IDS Aircraft Services Corporation                Minnesota
    IDS Cable Corporation                            Minnesota
    IDS Cable II Corporation                         Minnesota
    IDS Capital Holdings Inc.                        Minnesota
    IDS Certificate Company                          Delaware
    IDS Deposit Corp.                                Utah
    IDS Fund Management Limited                      U.K.
    IDS Futures Corporation                          Minnesota
    IDS Futures III Corporation                      Minnesota
    IDS Insurance Agency of Alabama Inc.             Alabama
    IDS Insurance Agency of Arkansas Inc.            Arkansas
    IDS Insurance Agency of Massachusetts Inc.       Massachusetts
    IDS Insurance Agency of Mississippi Ltd.         Mississippi
    IDS Insurance Agency of New Mexico Inc.          New Mexico
    IDS Insurance Agency of North Carolina Inc.      North Carolina
    IDS Insurance Agency of Ohio Inc.                Ohio
    IDS Insurance Agency of Texas Inc.               Texas
    IDS Insurance Agency of Utah Inc.                Utah
    IDS Insurance Agency of Wyoming Inc.             Wyoming
    IDS International, Inc.                          Delaware
    IDS Life Insurance Company                       Minnesota
    IDS Life Insurance Company of New York           New York
    IDS Management Corporation                       Minnesota
    IDS Partnership Services Corporation             Minnesota
    IDS Plan Services of California, Inc.            Minnesota
    IDS Property Casualty Insurance Company          Wisconsin
    IDS Real Estate Services, Inc.                   Delaware
    IDS Realty Corporation                           Minnesota
    IDS Sales Support Inc.                           Minnesota
    IDS Securities Corporation                       Delaware
    Investors Syndicate Development Corp.            Nevada
<PAGE>
PAGE 78
Item 27.  Number of Contractowners

          On March 31, 1996, there were 1,564 contract owners of
          qualified Combination Retirement Annuity contracts. 
          There were no owners of non-qualified contracts.

          There were 31 owners of qualified Variable Retirement
          Annuity contracts.  There were 267 owners of non-
          qualified contracts.

Item 28.  Indemnification

          The By-Laws of the depositor provide that it shall
          indemnify any person made, or threatened to be made, a
          party to an action, suit or proceeding, civil or
          criminal, by reason of the fact that he, his testator or
          intestate, is or was a director or officer of the
          Corporation or of any other corporation of any type or
          kind, domestic or foreign, which he served in any
          capacity at the request of the Corporation, against
          judgments, fines, amounts paid in settlement and
          reasonable expenses (which the Corporation may advance),
          including attorneys' fees, actually and necessarily
          incurred as a result of such action, suit or proceeding,
          or any appeal therein.

          The foregoing right of indemnification shall not be
          exclusive of any other right to which any such person may
          be entitled.  Neither the adoption of this provision nor
          any modification or repeal hereof, or of any provision of
          any applicable law shall, unless otherwise required by
          law, enlarge or diminish any right of indemnification of
          a director or officer as it existed at the time of
          accrual of the alleged cause of action asserted in the
          threatened or pending action, suit or proceeding in which
          the expenses were incurred or other amount was paid.

Insofar as indemnification for liability arising under the
Securities Act of 1933 may be permitted to director, officers and
controlling persons of the registrant pursuant to the foregoing
provisions, or otherwise, the registrant has been advised that in
the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act
and is, therefore, unenforceable.  In the event that a claim for
indemnification against such liabilities (other than the payment by
the registrant of expenses incurred or paid by a director, officer
or controlling person of the registrant in the successful defense
of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities
being registered, the registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in
the Act and will be governed by the final adjudication of such
issue.
<PAGE>
PAGE 79
Item 29.     Principal Underwriters.

(a)   American Express Financial Advisors acts as principal
      underwriter for the following investment companies:

      IDS Bond Fund, Inc.; IDS California Tax-Exempt Trust; IDS
      Discovery Fund, Inc.; IDS Equity Select Fund, Inc.; IDS Extra
      Income Fund, Inc.; IDS Federal Income Fund, Inc.; IDS Global
      Series, Inc.; IDS Growth Fund, Inc.; IDS High Yield Tax-
      Exempt Fund, Inc.; IDS International Fund, Inc.; IDS
      Investment Series, Inc.; IDS Managed Retirement Fund, Inc.;
      IDS Market Advantage Series, Inc.; IDS Money Market Series,
      Inc.; IDS New Dimensions Fund, Inc.; IDS Precious Metals
      Fund, Inc.; IDS Progressive Fund, Inc.; IDS Selective Fund,
      Inc.; IDS Special Tax-Exempt Series Trust; IDS Stock Fund,
      Inc.; IDS Strategy Fund, Inc.; IDS Tax-Exempt Bond Fund,
      Inc.; IDS Tax-Free Money Fund, Inc.; IDS Utilities Income
      Fund, Inc. and IDS Certificate Company.

(b)   As to each director, officer or partner of the principal
      underwriter:

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Ronald G. Abrahamson     Vice President-              None
IDS Tower 10             Service Quality and
Minneapolis, MN 55440    Reengineering

Douglas A. Alger         Vice President-Total         None
IDS Tower 10             Compensation
Minneapolis, MN 55440

Peter J. Anderson        Senior Vice President-       None
IDS Tower 10             Investments
Minneapolis, MN 55440

Ward D. Armstrong        Vice President-              None
IDS Tower 10             Sales and Marketing,
Minneapolis, MN  55440   IDS Institutional 
                         Retirement Services

Joseph M. Barsky III     Vice President-Senior        None
IDS Tower 10             Portfolio Manager
Minneapolis, MN  55440

Robert C. Basten         Vice President-Tax           None
IDS Tower 10             and Business Services
Minneapolis, MN  55440

Timothy V. Bechtold      Vice President-Risk          None
IDS Tower 10             Management Products
Minneapolis, MN  55440

John D. Begley           Group Vice President-        None
Suite 100                Ohio/Indiana
7760 Olentangy River Rd.
Columbus, OH  43235<PAGE>
PAGE 80
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Carl E. Beihl            Vice President-              None
IDS Tower 10             Strategic Technology
Minneapolis, MN 55440    Planning

Jack A. Benjamin         Group Vice President-        None
Suite 200                Greater Pennsylvania
3500 Market Street
Camp Hill, PA  17011

Alan F. Bignall          Vice President-              None
IDS Tower 10             Technology and
Minneapolis, MN 55440    Development

Brent L. Bisson          Group Vice President-        None
Ste 900 E. Westside Twr  Los Angeles Metro
11835 West Olympic Blvd.
Los Angeles, CA  90064

John C. Boeder           Vice President-              Director
IDS Tower 10             Mature Market Group
Minneapolis, MN  55440

Walter K. Booker         Group Vice President-        None
Suite 200                New Jersey
3500 Market Street
Camp Hill, NJ  17011

Bruce J. Bordelon        Group Vice President-        None
Galleria One Suite 1900  Gulf States
Galleria Blvd.
Metairie, LA  70001

Charles R. Branch        Group Vice President-        None
Suite 200                Northwest
West 111 North River Dr
Spokane, WA  99201

Karl J. Breyer           Senior Vice President-       None
IDS Tower 10             Corporate Affairs and
Minneapolis, MN 55440    Special Counsel

Daniel J. Candura        Vice President-              None
IDS Tower 10             Marketing Support
Minneapolis, MN  55440

Cynthia M. Carlson       Vice President-              None
IDS Tower 10             American Express
Minneapolis, MN  55440   Securities Services
<PAGE>
PAGE 81
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Orison Y. Chaffee III    Vice President-Field         None
IDS Tower 10             Real Estate
Minneapolis, MN 55440

James E. Choat           Senior Vice President-       None
IDS Tower 10             Field Management
Minneapolis, MN  55440

Kenneth J. Ciak          Vice President and           None
IDS Property Casualty    General Manager-
1400 Lombardi Avenue     IDS Property Casualty
Green Bay, WI 54304

Roger C. Corea           Group Vice President-        Director
290 Woodcliff Drive      Upstate New York
Fairport, NY  14450

Henry J. Cormier         Group Vice President-        None
Commerce Center One      Connecticut
333 East River Drive
East Hartford, CT  06108

John M. Crawford         Group Vice President-        None
Suite 200                Arkansas/Springfield/Memphis
10800 Financial Ctr Pkwy
Little Rock, AR  72211

Kevin F. Crowe           Group Vice President-        None
Suite 312                Carolinas/Eastern Georgia
7300 Carmel Executive Pk
Charlotte, NC  28226

Colleen Curran           Vice President and           None
IDS Tower 10             Assistant General Counsel
Minneapolis, MN  55440   

Alan R. Dakay            Vice President-              None
IDS Tower 10             Institutional Products
Minneapolis, MN 55440    Group

Regenia David            Vice President-              None
IDS Tower 10             Systems Services
Minneapolis, MN  55440

Scott M. DiGiammarino    Group Vice President-        None
Suite 500                Washington/Baltimore
8045 Leesburg Pike
Vienna, VA  22182
<PAGE>
PAGE 82
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Bradford L. Drew         Group Vice President-        None
Two Datran Center        Eastern Florida
Penthouse One B
9130 S. Dadeland Blvd.
Miami, FL  33156

William H. Dudley        Director and Executive       None
IDS Tower 10             Vice President-
Minneapolis MN 55440     Investment Operations

Gordon L. Eid            Senior Vice President        None
IDS Tower 10             and General Counsel
Minneapolis, MN 55440

Robert M. Elconin        Vice President-              None
IDS Tower 10             Government Relations
Minneapolis, MN  55440

Mark A. Ernst            Vice President-              None
IDS Tower 10             Retail Services
Minneapolis, MN 55440

Joseph Evanovich Jr.     Group Vice President-        None
One Old Mill             Nebraska/Iowa/Dakotas
101 South 108th Avenue
Omaha, NE  68154

Louise P. Evenson        Group Vice President-        None
Suite 200                San Francisco Bay Area
1333 N. California Blvd.
Walnut Creek, CA  94596

Gordon M. Fines          Vice President-              None
IDS Tower 10             Mutual Fund Equity
Minneapolis MN 55440     Investments

Douglas L. Forsberg      Group Vice President-        None
Suite 100                Portland/Eugene
7931 N. E. Halsey
Portland, OR  97213

William P. Fritz         Group Vice President-        None
Suite 160                Northern Missouri
12855 Flushing Meadows Dr
St. Louis, MO  63131

Carl W. Gans             Group Vice President-        None
8500 Tower Suite 1770    Twin City Metro
8500 Normandale Lake Blvd.
Bloomington, MN  55437
<PAGE>
PAGE 83
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Robert G. Gilbert        Vice President-              None
IDS Tower 10             Real Estate
Minneapolis, MN 55440

John J. Golden           Vice President-              None
IDS Tower 10             Field Compensation
Minneapolis, MN  55440   Development

Morris Goodwin Jr.       Vice President and           None
IDS Tower 10             Corporate Treasurer
Minneapolis, MN 55440

Suzanne Graf             Vice President-              None
IDS Tower 10             Systems Services
Minneapolis, MN  55440

Bruce M. Guarino         Group Vice President-        None
Suite 1736               Hawaii
1585 Kapiolani Blvd.
Honolulu, HI  96814

David A. Hammer          Vice President               None
IDS Tower 10             and Marketing
Minneapolis, MN  55440   Controller

Teresa A. Hanratty       Group Vice President-        None
Suites 6&7               Northern New England
169 South River Road
Bedford, NH  03110

John R. Hantz            Group Vice President-        None
Suite 107                Detroit Metro
17177 N. Laurel Park
Livonia, MI  48154

Robert L. Harden         Group Vice President-        None
Two Constitution Plaza   Boston Metro
Boston, MA  02129

Lorraine R. Hart         Vice President-              None
IDS Tower 10             Insurance Investments
Minneapolis, MN 55440

Scott A. Hawkinson       Vice President-Assured       None
IDS Tower 10             Assets Product Development
Minneapolis, MN 55440    and Management

Brian M. Heath           Group Vice President-        None
Suite 150                North Texas
801 E. Campbell Road
Richardson, TX  75081<PAGE>
PAGE 84
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

James G. Hirsh           Vice President and           None
IDS Tower 10             Assistant General
Minneapolis, MN  55440   Counsel

David J. Hockenberry     Group Vice President-        None
30 Burton Hills Blvd.    Eastern Tennessee
Suite 175
Nashville, TN  37215

Kevin P. Howe            Vice President-              None
IDS Tower 10             Government and
Minneapolis, MN  55440   Customer Relations and
                         Chief Compliance Officer

David R. Hubers          Chairman, Chief              None
IDS Tower 10             Executive Officer and
Minneapolis, MN 55440    President

Marietta L. Johns        Senior Vice President-       None
IDS Tower 10             Field Management
Minneapolis, MN 55440

James E. Kaarre          Vice President-              None
IDS Tower 10             Marketing Promotions
Minneapolis, MN  55440

Linda B. Keene           Vice President-              None
IDS Tower 10             Market Development
Minneapolis, MN  55440

G. Michael Kennedy       Vice President-Investment    None
IDS Tower 10             Services and Investment
Minneapolis, MN  55440   Research

Susan D. Kinder          Senior Vice President-       None
IDS Tower 10             Human Resources
Minneapolis, MN 55440

Richard W. Kling         Senior Vice President-       Chairman of
IDS Tower 10             Risk Management Products     the Board and
Minneapolis, MN  55440                                President

Paul F. Kolkman          Vice President-              None
IDS Tower 10             Actuarial Finance
Minneapolis, MN 55440

Claire Kolmodin          Vice President-              None
IDS Tower 10             Service Quality
Minneapolis, MN  55440
<PAGE>
PAGE 85
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

David S. Kreager         Group Vice President-        None
Ste 108 Trestle Bridge V Greater Michigan
5136 Lovers Lane
Kalamazoo, MI  49002

Steven C. Kumagai        Director and Senior          None
IDS Tower 10             Vice President-Field
Minneapolis, MN 55440    Management and Business
                         Systems

Mitre Kutanovski         Group Vice President-        None
Suite 680                Chicago Metro
8585 Broadway
Merrillville, IN  48410

Edward Labenski Jr.      Vice President-              None
IDS Tower 10             Senior Portfolio
Minneapolis, MN 55440    Manager

Kurt A. Larson           Vice President-              None
IDS Tower 10             Senior Portfolio
Minneapolis, MN  55440   Manager

Lori J. Larson           Vice President-              None
IDS Tower 10             Variable Assets Product
Minneapolis, MN  55440   Development

Ryan R. Larson           Vice President-              None
IDS Tower 10             IPG Product Development
Minneapolis, MN 55440

Daniel E. Laufenberg     Vice President and           None
IDS Tower 10             Chief U.S. Economist
Minneapolis, MN  55440

Richard J. Lazarchic     Vice President-              None
IDS Tower 10             Senior Portfolio 
Minneapolis, MN  55440   Manager

Peter A. Lefferts        Senior Vice President-       None
IDS Tower 10             Corporate Strategy and
Minneapolis, MN  55440   Development

Douglas A. Lennick       Director and Executive       None
IDS Tower 10             Vice President-Private
Minneapolis, MN  55440   Client Group

Mary J. Malevich         Vice President-              None
IDS Tower 10             Senior Portfolio
Minneapolis, MN 55440    Manager
<PAGE>
PAGE 86
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Fred A. Mandell          Vice President-              None
IDS Tower 10             Field Marketing Readiness
Minneapolis, MN  55440

Daniel E. Martin         Group Vice President-        None
Suite 650                Pittsburgh Metro
5700 Corporate Drive
Pittsburgh, PA  15237

William J. McKinney      Vice President-              None
IDS Tower 10             Field Management
Minneapolis, MN  55440   Support

Thomas W. Medcalf        Vice President-              None
IDS Tower 10             Senior Portfolio Manager
Minneapolis, MN 55440

William C. Melton        Vice President-              None
IDS Tower 10             International Research
Minneapolis, MN 55440    and Chief International 
                         Economist

Janis E. Miller          Vice President-              None
IDS Tower 10             Variable Assets
Minneapolis, MN 55440

James A. Mitchell        Executive Vice President-    None
IDS Tower 10             Marketing and Products
Minneapolis, MN 55440

John P. Moraites         Group Vice President-        None
Union Plaza Suite 900    Kansas/Oklahoma
3030 Northwest Expressway
Oklahoma City, OK  73112

Pamela J. Moret          Vice President-Services      None
IDS Tower 10
Minneapolis, MN 55440    

Alan D. Morgenstern      Group Vice President-        None
Suite 200                Central California/
3500 Market Street       Western Nevada
Camp Hill, NJ  17011

Barry J. Murphy          Senior Vice President-       None
IDS Tower 10             Client Service
Minneapolis, MN  55440

Mary Owens Neal          Vice President-              None
IDS Tower 10             Mature Market Segment
Minneapolis, MN  55440<PAGE>
PAGE 87
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Robert J. Neis           Vice President-              None
IDS Tower 10             Technology Services
Minneapolis, MN 55440    Operations

Ronald E. Newton         Group Vice President-        None
319 Southbridge St.      Rhode Island/Central
Auburn, MA  01501        Massachusetts

Thomas V. Nicolosi       Group Vice President-        None
Suite 220                New York Metro Area
500 Mamaroneck Avenue
Harrison, NY  10528

James R. Palmer          Vice President-              None
IDS Tower 10             Taxes
Minneapolis, MN 55440

Carla P. Pavone          Vice President-              None
IDS Tower 10             Specialty Service Teams
Minneapolis, MN  55440   and Emerging Business

Susan B. Plimpton        Vice President-              None
IDS Tower 10             Segmentation Development
Minneapolis, MN 55440    and Support

Larry M. Post            Group Vice President-        None
One Tower Bridge         Philadelphia Metro
100 Front Street 8th Fl
West Conshohocken, PA  19428

Ronald W. Powell         Vice President and           None
IDS Tower 10             Assistant General
Minneapolis, MN 55440    Counsel

James M. Punch           Vice President-              None
IDS Tower 10             Geographical Service
Minneapolis, MN 55440    Teams

Frederick C. Quirsfeld   Vice President-Taxable       None
IDS Tower 10             Mutual Fund Investments
Minneapolis, MN 55440

R. Daniel Richardson     Group Vice President-        None
Suite 800                Southern Texas
Arboretum Plaza One
9442 Capital of Texas Hwy N.
Austin, TX  78759
<PAGE>
PAGE 88
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Roger B. Rogos           Group Vice President-        None
One Sarasota Tower       Western Florida
Suite 700
Two N. Tamiami Trail
Sarasota, FL  34236

ReBecca K. Roloff        Vice President-Private       None
IDS Tower 10             Client Group
Minneapolis, MN  55440   

Stephen W. Roszell       Vice President-              None
IDS Tower 10             Advisory Institutional
Minneapolis, MN  55440   Marketing

Max G. Roth              Group Vice President-        None
Suite 201 S IDS Ctr      Wisconsin/Upper Michigan
1400 Lombardi Avenue
Green Bay, WI  54304

Robert A. Rudell         Vice President-              None
IDS Tower 10             American Express    
Minneapolis, MN 55440    Institutional Retirement
                         Services

John P. Ryan             Vice President and           None
IDS Tower 10             General Auditor
Minneapolis, MN 55440

Erven Samsel             Senior Vice President-       None
45 Braintree Hill Park   Field Management
Suite 402
Braintree, MA  02184

Russell L. Scalfano      Group Vice President-        None
Suite 201                Illinois/Indiana/Kentucky
101 Plaza East Blvd.
Evansville, IN  47715

William G. Scholz        Group Vice President-        None
Suite 205                Arizona/Las Vegas
7333 E Doubletree Ranch Rd
Scottsdale, AZ  85258

Stuart A. Sedlacek       Vice President-              None
IDS Tower 10             Assured Assets
Minneapolis, MN  55440

Donald K. Shanks         Vice President-              None
IDS Tower 10             Property Casualty
Minneapolis, MN  55440
<PAGE>
PAGE 89
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

F. Dale Simmons          Vice President-Senior        None
IDS Tower 10             Portfolio Manager,
Minneapolis, MN 55440    Insurance Investments

Judy P. Skoglund         Vice President-              None
IDS Tower 10             Human Resources and
Minneapolis, MN  55440   Organization Development

Julian W. Sloter         Group Vice President-        None
Ste 1700 Orlando FinCtr  Orlando/Jacksonville
800 North Magnolia Ave.
Orlando, FL  32803

Ben C. Smith             Vice President-              None
IDS Tower 10             Workplace Marketing
Minneapolis, MN  55440

William A. Smith         Vice President and           None
IDS Tower 10             Controller-Private
Minneapolis, MN 55440    Client Group

James B. Solberg         Group Vice President-        None
466 Westdale Mall        Eastern Iowa Area
Cedar Rapids, IA  52404

Bridget Sperl            Vice President-              None
IDS Tower 10             Human Resources
Minneapolis, MN 55440    Management Services

Paul J. Stanislaw        Group Vice President-        None
Suite 1100               Southern California
Two Park Plaza
Irvine, CA  92714

Lois A. Stilwell         Group Vice President-        None
Suite 433                Outstate Minnesota Area/
9900 East Bren Road      North Dakota/Western Wisconsin
Minnetonka, MN  55343

William A. Stoltzmann    Vice President and           None
IDS Tower 10             Assistant General
Minneapolis, MN 55440    Counsel

James J. Strauss         Vice President-              None
IDS Tower 10             Corporate Planning
Minneapolis, MN 55440    and Analysis

Jeffrey J. Stremcha      Vice President-Information   None
IDS Tower 10             Resource Management/ISD
Minneapolis, MN  55440
<PAGE>
PAGE 90
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Neil G. Taylor           Group Vice President-        None
Suite 425                Seattle/Tacoma
101 Elliott Avenue West
Seattle, WA  98119

John R. Thomas           Senior Vice President-       None
IDS Tower 10             Information and
Minneapolis, MN 55440    Technology

Melinda S. Urion         Senior Vice President        None
IDS Tower 10             and Chief Financial
Minneapolis, MN 55440    Officer

Peter S. Velardi         Group Vice President-        None
Suite 180                Atlanta/Birmingham
1200 Ashwood Parkway
Atlanta, GA  30338

Charles F. Wachendorfer  Group Vice President-        None
Suite 100                Denver/Salt Lake City/
Stanford Plaza II        Albuquerque
7979 East Tufts Ave Pkwy
Denver, CO  80237

Wesley W. Wadman         Vice President-              None
IDS Tower 10             Senior Portfolio
Minneapolis, MN 55440    Manager

Norman Weaver Jr.        Senior Vice President-       None
1010 Main St Suite 2B    Field Management
Huntington Beach, CA  92648

Michael L. Weiner        Vice President-              None
IDS Tower 10             Tax Research and Audit
Minneapolis, MN 55440

Lawrence J. Welte        Vice President-              None
IDS Tower 10             Investment Administration
Minneapolis, MN  55440

Jeffry M. Welter         Vice President-              None
IDS Tower 10             Equity and Fixed Income
Minneapolis, MN  55440   Trading

William N. Westhoff      Senior Vice President and    None
IDS Tower 10             Global Chief Investment
Minneapolis, MN  55440   Officer
<PAGE>
PAGE 91
Item 29(b).  As to each director, officer or partner of the
principal underwriter (American Express Financial Advisors):
(cont'd)

                                                      Positions and
Name and Principal       Position and Offices         Offices with
Business Address         with Underwriter             Registrant   

Thomas L. White          Group Vice President-        None
Suite 200                Cleveland Metro
28601 Chagrin Blvd.
Woodmere, OH  44122

Eric S. Williams         Group Vice President-        None
Suite 250                Virginia
3951 Westerre Parkway
Richmond, VA  23233

Edwin M. Wistrand        Vice President and           None
IDS Tower 10             Assistant General
Minneapolis, MN 55440    Counsel

Michael R. Woodward      Senior Vice President-       Director
32 Ellicott St Ste 100   Field Management
Batavia, NY  14020
<TABLE><CAPTION>
(c) Name of          Net Underwriting
    Principal        Discounts and      Compensation on    Brokerage     Other
    Underwriter      Commissions           Redemption      Commissions   Compensation
    <S>                  <C>            <C>                  <C>            <C>
    American Express
    Financial
    Advisors Inc.        None           $464,724             None           None

* Surrender charges received by IDS Life of New York.
</TABLE>

Item 30.         Location of Accounts and Records

                 IDS Life Insurance Company of New York
                 20 Madison Avenue Extension
                 Albany, NY  12203

Item 31.         Management Services

                 Not applicable.

Item 32.         Undertakings

(a) (b) & (c)    These undertakings were filed with the
                 Registrant's initial Registration Statements,
                 File Nos. 2-78194 and 811-3500.

(d)              Registrant represents that it is relying upon the
                 no-action assurance given to the American Council
                 of Life Insurance (pub. avail. Nov. 28, 1989). 
                 Further, Registrant represents that it has
                 complied with the provisions of paragraphs (1)-
                 (4) of that no-action letter.<PAGE>
PAGE 92
                            SIGNATURES

As required by the Securities Act of 1933 and the Investment
Company Act of 1940, IDS Life Insurance Company of New York, on
behalf of the Registrant, certifies that it meets the requirements
of Securities Act Rule 485(b) for effectiveness of this
Registration Statement and has caused this Registration Statement
to be signed on its behalf, in the City of Minneapolis, and State
of Minnesota, on this 23rd day of April, 1996.

                                     IDS LIFE ACCOUNT 4
                                     IDS LIFE ACCOUNT 5
                                     IDS LIFE ACCOUNT 6
                                     IDS LIFE ACCOUNT 9
                                     IDS LIFE ACCOUNT 10
                                     IDS LIFE ACCOUNT 11           
                                     IDS LIFE ACCOUNT 12
                                     IDS LIFE ACCOUNT 13
                                     IDS LIFE ACCOUNT 14
                                         (Registrant)

                          By IDS Life Insurance Company of New York
                                          (Sponsor)

                          By/s/ Richard W. Kling*                  
                                Richard W. Kling
                                President

As required by the Securities Act of 1933, this Registration
Statement has been signed by the following persons in the
capacities indicated on this 23rd day of April, 1996.

Signature                               Title

/s/ Richard W. Kling*                   Director, Chairman of the
    Richard W. Kling                    Board and President

/s/ John C. Boeder*                     Director and Chief 
    John C. Boeder                      Operating Officer

/s/ Roger C. Corea*                     Director
    Roger C. Corea

/s/ Charles A. Cuccinello*              Director
    Charles A. Cuccinello

/s/ Milton R. Fenster*                  Director
    Milton R. Fenster

/s/ Edward Landes*                      Director
    Edward Landes

/s/ Michael P. Monaco*                  Director
    Michael P. Monaco

/s/ Stephen P. Norman*                  Director
    Steven P. Norman
<PAGE>
PAGE 93
Signature                               Title

/s/ Louise M. Parent*                   Director
    Louise M. Parent

/s/ Carl Platou*                        Director
    Carl Platou

/s/ Gordon H. Ritz*                     Director
    Gordon H. Ritz

/s/ Michael R. Woodward*                Director
    Michael R. Woodward


*Signed pursuant to Power of Attorney dated April 16, 1996, filed
electronically herewith.



_______________________________
Mary Ellyn Minenko 
<PAGE>
PAGE 94
             CONTENTS OF REGISTRATION STATEMENT NO. 23

This Registration Statement is comprised of the following papers
and documents:

The Cover Page.

Cross-reference sheet.

Part A.

     The prospectus.

Part B.

     Statement of Additional Information.

     Financial Statements.

Part C.

     Other Information.

     The signatures.


<PAGE>
PAGE 1
IDS Life of New York Variable Retirement and Combination Retirement
Annuity
Registration No. 2-78194/811-3500

                           EXHIBIT INDEX

Exhibit 1.4:   Consent in Writing in Lieu of Meeting of Board of
               Directors of IDS Life Insurance Company of New York
               establishing Accounts 12, 13 and 14 on April 17,
               1996.

Exhibit 10:    Consent of Independent Auditors.

Exhibit 11:    Financial Statement Schedules and Report of
               Independent Auditors.

Exhibit 13:    Schedule for computation of each performance
               quotation.

Exhibit 14:    Financial Data Schedules.

Exhibit 15:    Power of Attorney to sign Amendments to this
               Registration Statement, dated April 16, 1996.


<PAGE>
PAGE 1
                    CONSENT IN WRITING IN LIEU
                 OF MEETING OF BOARD OF DIRECTORS


TO THE SECRETARY OF
IDS LIFE INSURANCE COMPANY OF NEW YORK

By this consent in writing in lieu of a meeting of the board of
Directors of IDS Life Insurance Company of New York, a New York
corporation, we the Directors of said Corporation do hereby consent
to and authorize the adoption of the following resolution to be
effective immediately upon receipt by the Secretary of the
Corporation:

     WHEREAS, This Board of Directors had determined that it is
     desirable for the Corporation to provide for the acquisition
     of shares of IDS Life Global Yield Fund, IDS Life Income
     Advantage Fund, and IDS Life Growth Dimensions Fund under its
     variable annuity contracts.  Now, therefore, be it

     RESOLVED, That the three separate accounts set forth below are
     hereby established in accordance with Section 4240 of the New
     York Insurance Law:

          IDS Life Account 12, to invest in shares of IDS Life
          Global Yield Fund; 

          IDS Life Account 13, to invest in shares of IDS Life
          Income Advantage Fund; and
          
          IDS Life Account 14, to invest in shares of IDS Life
          Growth Dimensions Fund.

     RESOLVED FURTHER, That the proper officers of the Corporation
     are hereby authorized to accomplish all filings,
     registrations, and applications for exemptive relief necessary
     to carry the foregoing into effect.

     RESOLVED FURTHER, That the Unit Investment Trust comprised of
     IDS Life Accounts 4, 5, 6, 9, 10, and 11 is hereby
     reconstituted as IDS Life Accounts 4, 5, 6, 9, 10, 11, 12, 13
     and 14.

     RESOLVED FURTHER, That the proper officers of the Corporation
     are hereby authorized and directed to establish such
     separate accounts and/or subaccounts as they determine to be
     appropriate;

     RESOLVED FURTHER, That the proper officers of the Corporation
     are hereby authorized and directed, as they may deem
     appropriate from time to time and in accordance with
     applicable laws and regulations to: establish further any
     separate accounts and/or subaccounts; change the designation
     of the separate account to another designation; and deregister
     a separate account;
<PAGE>
PAGE 2
/s/ John C. Boeder             /s/ Michael P. Monaco    
    John C. Boeder                 Michael P. Monaco

/s/ Roger C. Corea             /s/ Stephen P. Norman    
    Roger C. Corea                 Stephen P. Norman

/s/ Charles A. Cuccinello      /s/ Louise M. Parent     
    Charles A. Cuccinello          Louise M. Parent

/s/ Milton R. Fenster          /s/ Carl N. Platou       
    Milton R. Fenster              Carl N. Platou

/s/ Robert A. Hatton           /s/ Gordon H. Ritz       
    Robert A. Hatton               Gordon H. Ritz

/s/ Richard W. Kling           /s/ Michael R. Woodward  
    Richard W. Kling               Michael R. Woodward

/s/ Edward Landes         
    Edward Landes


Received by the Secretary
April 17, 1996

/s/ Donna M. Gaglione     
    Donna M. Gaglione


<PAGE>
PAGE 1






CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption
"Independent Auditors" and to the use of our reports dated February
2, 1996 on the financial statements and schedules of IDS Life
Insurance Company of New York and our report dated March 15, 1996
on the financial statements of IDS Life of New York Accounts 4, 5,
6, 9, 10 and 11 in Post Effective Amendment No. 23 to the
Registration Statement (Form N-4 No. 2-78194) for the registration
of the Combination Retirement Annuity to be offered by IDS Life
Insurance Company of New York.



Ernst & Young LLP
Minneapolis, Minnesota
April 23, 1996


<PAGE>
PAGE 1
<TABLE>
<CAPTION>
IDS LIFE INSURANCE COMPANY OF NEW YORK
SCHEDULE I - SUMMARY OF INVESTMENTS
OTHER THAN INVESTMENTS IN RELATED PARTIES ($ thousands)
AS OF DECEMBER 31, 1995

Column A                                     Column B        Column C        Column D
                                                                           Amount at which
Type of Investment                             Cost            Value       shown in the
                                                                           balance sheet
<S>                                       <C>             <C>             <C>
Fixed maturities:
  Held to maturity:
    United States Government and
     government agencies and
     authorities (a)                      $      19,863   $      19,914   $      19,863
    States, municipalities and
      political subdivisions                        150             148             150
    All other corporate bonds                   622,567         663,085         622,567

          Total held to maturity                642,580         683,147         642,580

  Available for sale:
    United States Government and
     government agencies and
     authorities (b)                            145,261         148,087         148,087
    States, municipalities and
      political subdivisions                        105             115             115
    All other corporate bonds                   431,703         453,096         453,096

          Total available for sale              577,069   $     601,298         601,298

Mortgage loans on real estate                   158,730     XXXXXXXXXX          158,730
Policy loans                                     18,035     XXXXXXXXXX           18,035
Other investments                                 1,915                           1,915

          Total investments               $   1,398,329     XXXXXXXXXX    $   1,422,558



(a) - Includes mortgage-backed securities with a cost and market value of $14,860 and $14,712,
      respectively.

(b) - Includes mortgage-backed securities with a cost and market value of $145,261 and $148,087,
      respectively.
</TABLE>
<PAGE>
PAGE 2
<TABLE>
<CAPTION>
IDS LIFE INSURANCE COMPANY OF NEW YORK
SCHEDULE III - SUPPLEMENTARY INSURANCE INFORMATION ($ thousands)
FOR THE YEAR ENDED DECEMBER 31, 1995

Column A          Column B      Column C      Column D      Column E      Column F

Segment           Deferred       Future       Unearned    Other policy    Premium
                   policy        policy       premiums     claims and     revenue
                 acquisition    benefits,                   benefits
                    cost         losses,                    payable
                               claims and
                                  loss
                                expenses
<S>              <C>           <C>           <C>          <C>             <C>
Annuities        $   65,283    $1,109,167    $    -       $  2,222        $   - 

Life, DI and
Long--term Care
Insurance            44,517       178,952         -          1,422         9,280

Total            $  109,800    $1,288,119    $    -       $  3,644        $9,280

Column A          Column G      Column H      Column I      Column J      Column K

Segment             Net         Benefits,   Amortization     Other        Premiums
                 investment      claims,    of deferred    operating      written
                   income      losses and      policy      expenses
                               settlement   acquisition           
                                expenses        costs

Annuities        $   95,323    $      171    $  9,138     $   6,908          N/A

Life, DI and
Long--term Care
Insurance            15,601         9,689       3,947           566          N/A

Total            $  110,924    $    9,860    $ 13,085     $   7,474          N/A
</TABLE>
<PAGE>
PAGE 3
<TABLE>
<CAPTION>
IDS LIFE INSURANCE COMPANY OF NEW YORK
SCHEDULE III - SUPPLEMENTARY INSURANCE INFORMATION ($ thousands)
FOR THE YEAR ENDED DECEMBER 31, 1994

Column A          Column B      Column C      Column D      Column E      Column F

Segment           Deferred       Future       Unearned    Other policy    Premium
                   policy        policy       premiums     claims and     revenue
                 acquisition    benefits,                   benefits
                    cost         losses,                    payable
                               claims and
                                  loss
                                expenses
<S>              <C>           <C>           <C>          <C>             <C>
Annuities        $   61,442    $1,087,367    $    -       $  1,348        $   - 

Life, DI and
Long-term Care
Insurance            38,636       168,417         -          1,869         7,846

Total            $  100,078    $1,255,784    $    -       $  3,217        $7,846

Column A          Column G      Column H      Column I      Column J      Column K

Segment             Net         Benefits,   Amortization     Other        Premiums
                 investment      claims,    of deferred    operating      written
                   income      losses and      policy      expenses
                               settlement   acquisition           
                                expenses        costs

Annuities        $   92,583    $       81    $  9,392     $   4,765          N/A

Life, DI and
Long-term Care
Insurance            15,560        10,214       3,602         3,594          N/A

Total            $  108,143    $   10,295    $ 12,994     $   8,359          N/A
</TABLE>
<PAGE>
PAGE 4
<TABLE>
<CAPTION>
IDS LIFE INSURANCE COMPANY OF NEW YORK
SCHEDULE III - SUPPLEMENTARY INSURANCE INFORMATION ($ thousands)
FOR THE YEAR ENDED DECEMBER 31, 1993

Column A          Column B      Column C      Column D      Column E      Column F

Segment           Deferred       Future       Unearned    Other policy    Premium
                   policy        policy       premiums     claims and     revenue
                 acquisition    benefits,                   benefits
                    cost         losses,                    payable
                               claims and
                                  loss
                                expenses
<S>              <C>           <C>           <C>          <C>             <C>
Annuities        $   53,300    $1,059,005    $    -       $  1,707        $   - 

Life, DI and
Long-term Care
Insurance            34,591       160,962         -            640         7,110

Total            $   87,891    $1,219,967    $    -       $  2,347        $7,110

Column A          Column G      Column H      Column I      Column J      Column K

Segment             Net         Benefits,   Amortization     Other        Premiums
                 investment      claims,    of deferred    operating      written
                   income      losses and      policy      expenses
                               settlement   acquisition           
                                expenses        costs

Annuities        $   93,943    $      103    $  7,707     $   4,459          N/A

Life, DI and
Long-term Care
Insurance            16,204         6,733       2,727         3,193          N/A

Total            $  110,147    $    6,836    $ 10,434     $   7,652          N/A
</TABLE>
<PAGE>
PAGE 5
<TABLE>
<CAPTION>
IDS LIFE INSURANCE COMPANY OF NEW YORK
SCHEDULE IV - REINSURANCE ($ thousands)
FOR THE YEARS ENDED DECEMBER 31, 1995, 1994 AND 1993

Column A                     Column B         Column C         Column D         Column E       Column F

                           Gross amount    Ceded to other    Assumed from         Net         % of amount
                                              companies     other companies      Amount     assumed to net
<S>                       <C>              <C>              <C>              <C>                 <C>   
For the year ended
  December 31, 1995

Life insurance
  in force                $     3,110,745  $       163,462  $       392,106  $     3,339,389     11.74%

Premiums:
  Life insurance
   & annuities            $         2,327  $           185  $            --  $         2,142      0.00%
  DI & long-term care
   insurance                        7,221               83               --            7,138      0.00%
Total premiums            $         9,548  $           268  $             0  $         9,280      0.00%

For the year ended
  December 31, 1994

Life insurance
  in force                $     3,602,888  $       162,956  $       447,317  $     3,887,249     11.51%

Premiums:
  Life insurance
   & annuities            $         2,219  $           209  $            --  $         2,010      0.00%
  DI & long--term care
   insurance                        5,919               83               --            5,836      0.00%
Total premiums            $         8,138  $           292  $             0  $         7,846      0.00%

For the year ended
  December 31, 1993

Life insurance
  in force                $     2,933,830  $       172,973  $       512,555  $     3,273,412     15.66%

Premiums:
  Life insurance
   & annuities            $         2,250  $           187  $            --  $         2,063      0.00%
  DI & long--term care
   insurance                        5,140               93               --            5,047      0.00%
Total premiums            $         7,390  $           280  $             0  $         7,110      0.00%

</TABLE>
<PAGE>
PAGE 6
<TABLE>
<CAPTION>
IDS LIFE INSURANCE COMPANY OF NEW YORK
SCHEDULE V - VALUATION AND QUALIFYING ACCOUNTS ($ thousands)
FOR THE YEARS ENDED DECEMBER 31, 1995, 1994 AND 1993

Column A          Column B       Column C                           Column D         Column E

                                 Additions
                               --------------
                  Balance at                       Charged to
Description       Beginning      Charged to      Other Accounts-   Deductions-     Balance at End
                  of Period   Costs & Expenses      Describe        Describe         of Period
<S>                 <C>              <C>                <C>             <C>           <C>
For the year ended
  December 31, 1995
- ------------------------------
Reserve for
 Mortgage Loans     $  445           $     0            $0              $0            $  445
Reserve for
 Fixed Maturities   $    0           $    26            $0              $0            $   26

For the year ended
  December 31, 1994
- ------------------------------
Reserve for
 Mortgage Loans     $  445           $     0            $0              $0            $  445
Reserve for
 Fixed Maturities   $1,652           $(1,652)           $0              $0            $    0

For the year ended
  December 31, 1993
- ------------------------------
Reserve for
 Mortgage Loans     $  500           $   (55)           $0              $0            $  445
Reserve for
 Fixed Maturities   $1,159           $   493            $0              $0            $1,652

</TABLE>
<PAGE>
PAGE 7




                  Report of Independent Auditors




The Board of Directors
IDS Life Insurance Company of New York

We have audited the financial statements of IDS Life Insurance
Company of New York (a wholly owned subsidiary of IDS Life
Insurance Company) as of December 31, 1995 and 1994, and for each
of the three years in the period ended December 31, 1995, and have
issued our report thereon dated February 2, 1996 (included
elsewhere in this Registration Statement).

Our audits also included the financial statement schedules listed
in Item 24(a) of this Registration Statement.  These schedules are
the responsibility of the Company's management.  Our responsibility
is to express an opinion based on our audits.

In our opinion, the financial statement schedules referred to
above, when considered in relation to the basic financial
statements taken as a whole, present fairly, in all material
respects, the information set forth therein.



Ernst & Young LLP
Minneapolis, Minnesota
February 2, 1996


<PAGE>
PAGE 1
                       IDS Life of New York
       Variable Retirement Combination Retirement Annuities
                     Performance Calculations


NON-MONEY MARKET SUBACCOUNTS

TOTAL RETURN
The total return is the percentage change between the initial
investment at the beginning of the period and the total value of
the investment at the end of the period.

     Total Return = Ending Total Value - Initial Investment
                             Initial Investment

The ending total value includes income and capital gains
distributions treated as reinvested.  It also reflects deductions
for the contract administrative charge, variable account
administrative charge and the mortality and expense risk charge.

AVERAGE ANNUAL TOTAL RETURN
The average annual total return of a subaccount reflects the
average annual compounded rate of return of a hypothetical
investment over a period of one, five and ten years (or, if less,
up to the life of the subaccount), calculated according to the
following formula:

                          P(1+T)n = ERV

     where:    P = a hypothetical initial payment of $1000.
               T = average annual total return.
               n = number of years.
             ERV = ending redeemable value of a hypothetical $1,000
                   payment made at the beginning of the one, five
                   or ten year periods (or fractional portion
                   thereof).

The average annual total return without withdrawal charge reflects
the deduction of the contract administrative charge, variable
account administrative charge and mortality and expense risk
charge.

The average annual total return with withdrawal charge reflects the
above deductions and assumes the contract owner surrenders the
entire contract at the end of the one, five and ten year periods.

YIELD
Yield quotations will be based on all investment income earned
during a particular 30-day period, less expenses accrued during the
period (net investment income) and will be computed by dividing net
investment income per share by the value of a share on the last day
of the period, according to the following formula:

<PAGE>
PAGE 2
                      YIELD = 2 [( a - b + 1)6 - 1]
                                    cd

     a = dividends and interest earned during the period.
     b = expenses accrued for the period (net of reimbursements).
     c = the average daily number of shares outstanding during the
         period that were entitled to receive dividends.
     d = the maximum offering price per share on the last day of
         the period.

MONEY MARKET SUBACCOUNT

YIELD
Yield for the money market subaccount will be based on the net
change in the value of a hypothetical investment (exclusive of
capital changes) from the beginning of a seven day period for which
the return will be quoted.  A prorata share of fund expenses
accrued over the seven day period is subtracted.  The difference is
divided by the value of the subaccount at the beginning of the
period to obtain the base period return.  The base period return is
annualized by multiplying by 365/7.

EFFECTIVE YIELD
Calculation of effective yield begins with the same base period
return used in the calculation of yield, which is then annualized
to reflect compounding according to the following formula:

     Effective Yield = [(Base Period Return + 1)365/7] - 1

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<PAGE>
<ARTICLE>                                                6
<NAME>          IDS Life of New York Accounts 4, 10, 11, 5, 6 and 9
<FISCAL-YEAR-END>                           DEC-31-1995
<PERIOD-START>                              JAN-01-1995
<PERIOD-END>                                DEC-31-1995
<PERIOD-TYPE>                                      YEAR
<EXCHANGE-RATE>                                       1
<INVESTMENTS-AT-COST>                         580710411
<INVESTMENTS-AT-VALUE>                        657622101
<RECEIVABLES>                                   1244406
<ASSETS-OTHER>                                        0
<OTHER-ITEMS-ASSETS>                                  0
<TOTAL-ASSETS>                                658866507
<PAYABLE-FOR-SECURITIES>                              0
<SENIOR-LONG-TERM-DEBT>                               0
<OTHER-ITEMS-LIABILITIES>                      (1687364)
<TOTAL-LIABILITIES>                            (1687364)
<SENIOR-EQUITY>                                       0
<PAID-IN-CAPITAL-COMMON>                              0
<SHARES-COMMON-STOCK>                         273006220
<SHARES-COMMON-PRIOR>                         227639564
<ACCUMULATED-NII-CURRENT>                             0
<OVERDISTRIBUTION-NII>                                0
<ACCUMULATED-NET-GAINS>                               0
<OVERDISTRIBUTION-GAINS>                              0
<ACCUM-APPREC-OR-DEPREC>                              0
<NET-ASSETS>                                  657179143
<DIVIDEND-INCOME>                              32921769
<INTEREST-INCOME>                                     0
<OTHER-INCOME>                                        0
<EXPENSES-NET>                                 (5641110)
<NET-INVESTMENT-INCOME>                        27280659
<REALIZED-GAINS-CURRENT>                         190060
<APPREC-INCREASE-CURRENT>                      84652338
<NET-CHANGE-FROM-OPS>                         112123057
<EQUALIZATION>                                        0
<DISTRIBUTIONS-OF-INCOME>                             0
<DISTRIBUTIONS-OF-GAINS>                              0
<DISTRIBUTIONS-OTHER>                                 0
<NUMBER-OF-SHARES-SOLD>                        56908427
<NUMBER-OF-SHARES-REDEEMED>                   (11541771)
<SHARES-REINVESTED>                                   0
<NET-CHANGE-IN-ASSETS>                        199775627
<ACCUMULATED-NII-PRIOR>                               0
<ACCUMULATED-GAINS-PRIOR>                             0
<OVERDISTRIB-NII-PRIOR>                               0
<OVERDIST-NET-GAINS-PRIOR>                            0
<GROSS-ADVISORY-FEES>                                 0
<INTEREST-EXPENSE>                                    0
<GROSS-EXPENSE>                                (5641110)
<AVERAGE-NET-ASSETS>                          557291329
<PER-SHARE-NAV-BEGIN>                                 0
<PER-SHARE-NII>                                       0
<PER-SHARE-GAIN-APPREC>                               0
<PER-SHARE-DISTRIBUTIONS>                             0
<RETURNS-OF-CAPITAL>                                  0
<PER-SHARE-NAV-END>                                   0
<EXPENSE-RATIO>                                       0
<AVG-DEBT-OUTSTANDING>                                0
<AVG-DEBT-PER-SHARE>                                  0
<PAGE>
<ARTICLE>                                                   7
<LEGEND>
<CIK>
<NAME>                 IDS Life Insurance Company of New York
<MULTIPLIER>                                             1000
<CURRENCY>                                        U.S. DOLLAR
<FISCAL-YEAR-END>                   DEC-31-1995   DEC-31-1994
<PERIOD-START>                      JAN-01-1995   JAN-01-1994
<PERIOD-END>                        DEC-31-1995   DEC-31-1994
<PERIOD-TYPE>                              YEAR          YEAR
<EXCHANGE-RATE>                               1             1
[DEBT-HELD-FOR-SALE]                     601298        455103
[DEBT-CARRYING-VALUE]                    642580        686483
[DEBT-MARKET-VALUE]                      683147        653080
[EQUITIES]                                   10           135
[MORTGAGE]                               158730        164916
<REAL-ESTATE                                  0             0
[TOTAL-INVEST]                          1422558       1322925
[CASH]                                        0          5262
[RECOVER-REINSURE]                           40             3
[DEFERRED-ACQUISITION]                   109800        100078
[TOTAL-ASSETS]                          2281250       1957574
[POLICY-LOSSES]                         1288119       1255784
[UNEARNED-PREMIUMS]                           0             0
[POLICY-OTHER]                                0             0
[POLICY-HOLDER-FUNDS]                      3644          3217
[NOTES-PAYABLE]                               0             0
[COMMON]                                   2000          2000
[PREFERRED-MANDATORY]                         0             0
[PREFERRED]                                   0             0
[OTHER-SE]                               216583        169721
[TOTAL-LIABILITY-AND-EQUITY]            2281250       1957574
[PREMIUMS]                                 9280          7846
[INVESTMENT-INCOME]                      110924        108143
[INVESTMENT-GAINS]                         1548           957
[OTHER-INCOME]                            19429         16170
[BENEFITS]                                78490         75313
[UNDERWRITING-AMORTIZATION]               13085         12994
[UNDERWRITING-OTHER]                       7474          8359
[INCOME-PRETAX]                           42132         36449
[INCOME-TAX]                              14745         12794
[INCOME-CONTINUING]                       27387         23655
[DISCONTINUED]                                0             0
[EXTRAORDINARY]                               0             0
[CHANGES]                                     0             0
[NET-INCOME]                              27387         23655
[EPS-PRIMARY]                                 0             0
[EPS-DILUTED]                                 0             0
[RESERVE-OPEN]                             1702           450
[PROVISION-CURRENT]                        7902          9789
[PROVISION-PRIOR]                             0             0
[PAYMENTS-CURRENT]                         8462          8537
[PAYMENTS-PRIOR]                              0             0
[RESERVE-CLOSE]                            1142          1702
[CUMULATIVE-DEFICIENCY]                       0             0


</TABLE>

<PAGE>
PAGE 1
              IDS LIFE INSURANCE COMPANY OF NEW YORK
                         POWER OF ATTORNEY


City of Albany

State of New York

     Each of the undersigned, as officers and/or directors of the
below listed unit investment trusts that previously have filed
registration statements and amendments thereto pursuant to the
requirements of the Securities Act of 1933 and the Investment
Company Act of 1940 with the Securities and Exchange Commission:

                                         1933 Act     1940 Act
                                         Reg. Number  Reg. Number
IDS Life of New York 4, 5, 6, 9, 10,
11, 12, 13 and 14
  IDS Life of New York Employee Benefit
  Annuity                                33-52567     811-3500
IDS Life of New York 4, 5, 6, 9, 10,
11, 12, 13 and 14
  IDS Life of New York Flexible Annuity  33-4174      811-3500
IDS Life of New York 4, 5, 6, 9, 10, 
11, 12, 13 and 14
  IDS Life of New York Variable 
  Retirement and Combination Retirement 
  Annuity                                2-78194      811-3500
IDS Life of New York Account 8
  Flexible Premium Variable Life 
  Insurance Policy                       33-15290     811-5213
IDS Life of New York Account SBS
  IDS Life Symphony Annuity              33-45776     811-6560
IDS Life of New York Account 7
  Single Premium Variable Life 
  Insurance Policy                       33-10334     811-4913

hereby constitutes and appoints William A. Stoltzmann, Mary Ellyn
Minenko, Eileen J. Newhouse and Timothy S. Meehan or any one of
them, as her or his attorney-in-fact and agent, to sign for her or
him in her or his name, place and stead any and all filings,
applications (including applications for exemptive relief),
periodic reports, registration statements (with all exhibits and
other documents required or desirable in connection therewith)
other documents, and amendments thereto and to file such filings,
applications, periodic reports, registration statements other
documents, and amendments thereto with the Securities and Exchange
Commission, and any necessary states, and grants to any or all of
them the full power and authority to do and perform each and every
act required or necessary in connection therewith.

<PAGE>
PAGE 2
     Dated the 16th day of April, 1996.


/s/ John C. Boeder                      /s/ Michael P. Monaco     
    John C. Boeder                          Michael P. Monaco

/s/ Roger C. Corea                      /s/ Stephen P. Norman     
    Roger C. Corea                          Stephen P. Norman

/s/ Charles A. Cuccinello               /s/ Louise M. Parent      
    Charles A. Cuccinello                   Louise M. Parent

/s/ Milton R. Fenster                   /s/ Carl N. Platou        
    Milton R. Fenster                       Carl N. Platou

/s/ Robert A. Hatton                    /s/ Gordon H. Ritz        
    Robert A. Hatton                        Gordon H. Ritz

/s/ Richard W. Kling                    /s/ Michael R. Woodward   
    Richard W. Kling                        Michael R. Woodward

/s/ Edward Landes          
    Edward Landes



© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission