VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK
NSAR-U, 1999-02-26
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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: 12/31/98    (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: 12/31/98
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)_______ $ 104

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                              $  4,435               $307

K.   Other securities         ___________    __________           __________

L.   Total assets of all
     series of
     registrant                              $ 4,435                $307


131. Total expenses incurred by all series of Registrant during the current
     reporting period ($000's omitted)  $      30




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