IDS LIFE OF NEW YORK ACCOUNT 8, S-6/A, EX-99.(7), 2000-11-09

IDS LIFE OF NEW YORK ACCOUNT 8
S-6/A, EX-99.(7), 2000-11-09

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                               CONSENT OF ACTUARY

The Board of Directors
IDS Life Insurance Company

I consent to the  reference to me under the caption  "Experts" and to the use of
my  opinion  dated  November  9,  2000 on the  Illustrations  used by IDS  Life
Insurance  Company in the  Prospectus  for the Flexible  Premium  Variable  Life
Insurance Policy (VUL-3NY)  offered by IDS Life Insurance Company as part of the
Pre-Effective Amendment No. 1 being filed under the Securities Act of 1933.



/s/ Mark Gorham
    Mark Gorham, F.S.A., M.A.A.A.
    Actuarial Director - Insurance Product Development

    Minneapolis, Minnesota
    November 9, 2000