AMERICAN SKANDIA LIFE ASSUR CORP VAR ACCT B CL 1 SUB ACCTS
24F-2NT, 2000-03-24
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                     U.S. Securities and Exchange Commission
                             Washington, D.C. 20549


                                   FORM 24F-2
                        Annual Notice of Securities Sold
                             Pursuant to Rule 24f-2



1.   Name and address of issuer:  American Skandia Life Assurance Corporation
                                  One Corporate Drive
                                  Shelton, CT  06484

2.   Name of each series or class of funds for which this notice is filed:

         Variable Account B - Class 1

3.   Investment Company Act File Number:811-5438

         Securities Act File Number:    33-44436; 33-59993; 33-62793;
                                        33-62933; 33-87010 and 333-26685

         Fee paid under 33-44436

4(a).  Last day of fiscal year for which this notice is filed:  12/31/99

4(b).  Check box if this Form is being Filed late (i.e., more than 90 calendar
       days after the end of the issuer's fiscal year).
       (See Instruction A.2)

                                        [     ]

       Note:  If the Form is being filed late, interest must be paid on the
              registration fee due.

4(c).  Check box if this is the last time the issuer will be filing this Form.

                                        [     ]


<PAGE>

5.  Calculation of registration fee:

    (i)    Aggregate sale price of securities sold during the fiscal
           year pursuant to section 24f:                        $6,499,154,942

    (ii)   Aggregate price of securities redeemed or
           repurchased during the fiscal year:                  $1,792,426,856

    (iii)  Aggregate price of securities redeemed or repurchased during any
           prior  fiscal year ending no earlier  than October 11, 1995 that
           were not previously used to reduce registration fees payable
           to the commission:                                   $            0

    (iv)   Total available redemption credits [add Items
           5(ii) and 5(iii):                                   -$1,792,426,856

    (v)    Net sales - if Item 5(I) is greater than Item 5(iv)
           [subtract Item 5(iv) from Item 5(I)]:                $4,706,728,086

    (vi)   Redemption   credits   available   for  use  in   future   years
           $(_________) if Item 5(I) is less than Item 5(iv) [subtract Item
           5(iv) from Item 5(I)]:

    (vii)  Multiplier for determining registration fee
           (See Instruction C.9):                             x        .000278

    (viii) Registration fee due [multiply Item 5(v) by Item
           5(vii)] (enter "0" if no fee is due):               = $1,308,470.41
                                                               ===============

6.  Prepaid Shares

    If the  response  to Item 5(i) was  determined by deducting an amount of
    securities that were registered under the Securities Act of 1933 pursuant
    to rule 24e-2 as in effect before October 11, 1997, then report the amount
    of securities (number of shares or other units) deducted here:  _______. If
    there is a number of shares or other units that were registered pursuant to
    rule 24e-2  remaining  unsold at the end of the fiscal  year for which this
    form is filed that are  available  for use by the  issuer in future  fiscal
    years, then state that number here: _______.

7.  Interest due - if this Form is being filed more than 90 days after the end
    of the issuer's fiscal year
     (see Instruction D):
                                                                  + $---------

8.  Total of the amount of the registration fee due plus any interest due
    [line 5(viii) plus line 7]:

                                                               = $1,308,470.41

9.  Date the registration fee and any interest payment was sent to the
    Commission's lockbox depository:

                                 March 24, 2000

         Method of Delivery:

                [ X ]                   Wire Transfer
                [   ]                   Mail or other means


<PAGE>






                                   SIGNATURES

   This report has been signed below by the following persons on behalf of the
   issuer and in the capacities and on the dates indicated.

     /s/ David R. Monroe

         David R. Monroe
         Senior Vice President,
         Treasurer and Corporate Controller



     March 24, 2000




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