VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK, 485BPOS, EX-99.C6, 2001-01-05

VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK
485BPOS, EX-99.C6, 2001-01-05

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                             [JordenBurt Letterhead]

                                                          January 5, 2001

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 Post-Effective Amendment No. 1 to the
Registration Statement on Form S-6 (File No. 333-45172) 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 about
_________________.

Very truly yours,


/s/ Jorden Burt Boros Cicchetti Berenson & Johnson
Jorden Burt Boros Cicchetti Berenson & Johnson