ALLIANZ LIFE VARIABLE ACCOUNT B
485BPOS, EX-99.B9, 2000-12-28
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December 20, 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  Flexible Payment 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: /a/ LYNN KORMAN STONE
                              --------------------------
                                Lynn Korman Stone



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