ALLIANZ LIFE VARIABLE ACCOUNT B
485BPOS, EX-99.B9, 2000-06-29
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Blazzard, Grodd & Hasenauer, P.C.
943 Post Road East
Westport, CT 06880
(203) 226-7866

June 14, 2000

Board of Directors
Allianz Life Insurance Company of North America
1750 Hennepin Avenue
Minneapolis, MN 55403-2195

Re:     Opinion and Consent of Counsel
        Allianz Life Variable Account B

Dear Sir or Madam:

     You have  requested  our Opinion of Counsel in  connection  with the filing
with the  Securities and Exchange  Commission  pursuant to the Securities Act of
1933, as amended, of a Post-Effective  Amendment to a Registration  Statement on
Form N-4 for the Individual Immediate Variable Annuity Contracts to be issued by
Allianz  Life  Insurance  Company of North  America  and its  separate  account,
Allianz Life Variable Account B.

We are of the following opinions:

1.  Allianz Life Variable  Account B is a unit investment  trust as that term is
    defined in Section 4(2) of the  Investment  Company Act of 1940 (the "Act"),
    and is currently  registered  with the Securities  and Exchange  Commission,
    pursuant to Section 8(a) of the Act.

2.  Upon the  acceptance of purchase  payments made by a Contract Owner pursuant
    to a Contract  issued in  accordance  with the  Prospectus  contained in the
    Registration  Statement  and upon  compliance  with  applicable  law, such a
    Contract  Owner  will  have  a  legally-issued,  fully-paid,  non-assessable
    contractual interest under such Contract.

You  may  use  this  opinion  letter,  or  copy  hereof,  as an  exhibit  to the
Registration Statement.

We  consent to the  reference  to our Firm under the  caption  "Legal  Opinions"
contained in the Statement of Additional  Information  which forms a part of the
Registration Statement.

Sincerely,

BLAZZARD, GRODD, & HASENAUER, P.C.

By: /s/ LYNN KORMAN STONE
----------------------------------
        Lynn Korman Stone



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