IDS LIFE OF NEW YORK ACCOUNT 8
24F-2NT, 1995-02-28
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February 28, 1995

Securities and Exchange Commission
450 Fifth Street, N.W.
Attn:  Filing Desk, Stop 1-4
Washington, D.C.  20549-1004

RE:  Rule 24f-2 Notice for 
     IDS Life of New York Account 8
     SEC File No. 33-15290/811-5213

Gentlemen:

[i]   In accordance with the provisions of Rule 24f-2, IDS Life 
      of New York Account 8 hereby files its Rule 24f-2 Notice
      for the fiscal year ended December 31, 1994 ("Fiscal Year").

[ii]  Amount of securities registered other 
      than under 24f-2 which were unsold at
      the beginning of the fiscal year              $    0

[iii] Amount of securities registered during 
      the fiscal year other than under 24f-2        $    0

[iv]  Amount of securities sold during the 
      fiscal year                                   $7,757,000*

[v]   Amount of securities sold pursuant to 24f-2   $7,757,000

[vi]  Fee $7,757,000   X   0.00034483   equals      $2,674.85

*    Sales of $12,964,000 minus redemptions of $5,207,000

Enclosed please find an opinion of counsel.

If there are any questions, please contact the undersigned.

Very truly yours,

IDS LIFE OF NEW YORK ACCOUNT 8




Mary Ellyn Minenko
Counsel
(612) 671-3678

MEM/JB/cah

Enclosures<PAGE>

EXHIBIT INDEX
(b) (10) OPINION OF COUNSEL


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February 28, 1995



IDS Life Insurance Company of New York
20 Madison Avenue Extension
Albany, NY  12203

Gentlemen:

Reference is made to the Registration Statement of IDS Life of New York
Account 8 on Form S-6 (File No. 33-15290) under the Securities Act of
1933 which became effective August 31, 1987, registering an indefinite
amount of securities pursuant to Rule 24f-2 adopted under The Investment
Company Act of 1940.  In connection with the Rule 24f-2 Notice for the
fiscal year ended December 31, 1995, I have made such examination of
matter of fact and law as I have deemed appropriate, and am of the
opinion that:

     1)   IDS Life of New York Account 8 is a validly organized and
          existing separate account of IDS Life Insurance Company of New
          York duly authorized, as a unit investment trust, with the
          power and authority to issue and sell securities registered,
          and

     2)   The securities issued, being variable life insurance policies,
          were legally issued, non-assessable and require no further
          payment by the purchaser.

I hereby consent that the foregoing opinion may be used in connection
with the Rule 24f-2 Notice.

Sincerely,



Mary Ellyn Minenko
Attorney at Law
(612) 671-3678

MEM/JB/cah



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