CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the following with respect to Pre-effective Amendment
No. 1 to the Registration Statement (File No. 333-45172) on Form S-6 under the
Securities Act of 1933 of Variable Account B of American International Life
Assurance Company of New York.
1. The inclusion of our report dated February 3, 2000 relating to our
audit of the financial statements of American International Life
Assurance Company of New York as of December 31, 1999 and 1998 and
for each of the three years in the period ended December 31, 1999.
2. The reference to our firm under the heading "Experts."
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
Washington, D.C.
November 10, 2000
