CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the following with respect to Post-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 "Financial Statements."
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/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
Washington, DC
January 5, 2001
