[JordenBurt Letterhead]
November 8, 2000
American International Life Assurance
Company of New York
80 Pine Street
New York, NY 10005
Ladies and Gentlemen:
We hereby consent to the reference to our name under the caption "Legal
Matters" in the Prospectus contained in Pre-Effective Amendment No. 1 to the
Registration Statement on Form S-6 (File No. 333-38324) filed by American
International Life Assurance Company and Variable Account B with the Securities
and Exchange Commission under the Securities Act of 1933 on or November 8, 2000.
Very truly yours,
/s/ Jorden Burt Boros Cicchetti Berenson & Johnson
Jorden Burt Boros Cicchetti Berenson & Johnson
