Exhibit 10 (b)
Consent of Independent Accountants
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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the following with respect to Pre-effective
Amendment No. 1 to the Registration Statement (No. 333-36260) on Form N-4 under
the Securities Act of 1933 of Variable Account I of AIG Life Insurance Company.
1. The inclusion of our report dated February 3, 2000 relating to our
audits of the financial statements of AIG Life Insurance Company
filed with the Statement of Additional Information.
2. The incorporation by reference into the Prospectus of our report
dated February 3, 2000 relating to our audit of the financial
statements of AIG Life Insurance Company.
3. The reference to our firm under the heading "General Information
Independent Accountants" in the Statement of Additional Information.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Washington, DC
November 8, 2000
