VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK
NSAR-U, 1998-03-02
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Form N-SAR:
Screens From the SEC's N-SAR Software

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                                  FORM N-SAR
                              SEMI-ANNUAL REPORT
                      FOR REGISTERED INVESTMENT COMPANIES

          Registrant Name       Variable Account B -American International Life
                                                  Assurance Company of New York

          File Number               811-4865-1

          Registrant CIK Number:    0000805749



 Report as of the end of semiannual period:  /  /    (a)
                            or fiscal year: 12/31/97    (b)
     Is this a transition report? (Y or N):  N
Is this form being completed by the registrant? (Y or N):  N
Is this an amendment to a previous filing? (Y or N):  N
Is this a change to a previous filing? (Y or N):  N

1.A)  Registrant Name:   Variable Account B - American International Life
                                            Assurance Company of New York
  B)  File Number:   811-4865-1
  C)  Telephone Number:  (212) 770-7000
2.A)  Street:  80 Pine Street
  B)  City: New York   C) State: NY D) Zip Code: 10005  Zip Ext.:
  E)  Foreign Country:                     Foreign Postal Code:

3. Is this the first filing on this form by the  Registrant?(Y  or N) -N-- 
4. Is this  the  last  filing  on this  form by the  Registrant?(Y  or N) --N-- 
5. Is Registrant  a  small  business  investment  company  (SBIC)?(Y  or N) -N- 
6. Is Registrant a unit investment trust (UIT)?(Y or N) -------Y--------








UNIT INVESTMENT TRUSTS
For period ending:   12/31/97
File Number:  811-4865-1

125. State the total dollar amount of sales loads collected (before reallowances
     to other brokers or dealers) by Registrant's  principal underwriter and any
     underwriter  which is an  affiliated  person of the  principal  underwriter
     during the  current  period  solely from the sale of units of all series of
     Registrant ($000's omitted)_______ $ 103

126. Of the amount  shown in item 125,  state the total  dollar  amount of sales
     loads  collected from secondary  market  operations in  Registrant's  units
     (include  the sales  loads,  if any,  collected  on units of a prior series
     placed in the portfolio of a subsequent series.) ($000's omitted)NA


127. Life opposite the appropriate  description below the number of series whose
     portfolios are invested  primarily (based upon a percentage of NAV) in each
     type of security shown,  the aggregate total assets at market value as of a
     date at or neat the end of the current  period of each such group of series
     and the total income distributions made by each such group of series during
     the current period (excluding distributions of realized gains, if any):

                            Number of    Total Assest       Total Income
                            Series       ($000's  omitted)  Distributions
                            Investing)                      ($000's omitted)

A.   U.S. Treasury
     direct issue           __________     __________       __________

B.   U.S. Government
     agency                ___________    __________       __________

C.   State and municipal
     tax-free              ___________    __________       __________

D.   Public utility debt   ___________    __________       __________

E.   Brokers or dealers
     debt or debt of
     brokers' or dealers'
     parent                ___________    __________       __________
F.   All other corporate
     intermed. & long-term
     debt                  ___________    __________       __________

G.   All other corporate
     short-term debt       ___________    __________       __________

H.   Equity securities of
     brokers or dealers
     or parents of
     brokers or dealers    ___________    __________       __________

I.   Investment company
     equity securities     ____________   __________       __________
J.   All other equity
     securities                6          $ 2,344          $ 46

K.   Other securities      ___________    __________       __________

L.   Total assets of all
     series of
     registrant                6          $ 2,344          $ 46


131. Total expenses incurred by all series of Registrant during the current

     reporting period ($000's omitted)  $      12




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February 27, 1998

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DE  20549

Re:  N-SAR 1997
     American International Life Assurance Company of New York
     Variable Account B

Dear Sirs:

This report is signed on behalf of the registrant in the City of Wilmington, and
State of Delaware on the 27th day February 1998.

Witness:  /s/                           /s/
          Edward F. Bacon               Howard Gunton
          Director                      Senior Vice-President
                                        Chief Financial Officer


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