File No. 033-87272
Filed under Rule 424(b)(3)
Golden American Life Insurance Company
Prospectus Supplement
October 29, 1997
to the
Prospectuses dated May 1, 1997 as Supplemented July 9, 1997 for
Deferred Combination Variable and Fixed Annuity Contracts
(the "GoldenSelect/R/ DVA PLUS Prospectus"),
Deferred Variable Annuity Contracts
(the "GoldenSelect/R/ DVA Prospectus" and
"GoldenSelect/R/ DVA Series 100 Prospectus"),
Flexible Premium Variable Life Insurance Policies
issued by Golden American Life Insurance Company
(the "GoldenSelect/R/ Genesis I and
GoldenSelect/R/ Genesis Flex Prospectus")
and the Prospectuses dated October 1, 1997 for
(the "GoldenSelect/R/ PREMIUM PLUS Prospectus", "GoldenSelect/R/
ACCESS Prospectus" and "GoldenSelect/R/ ES II Prospectus")
Deferred Combination Variable and Fixed Annuity Contracts
issued by Golden American Life Insurance Company
__________
On October 24, 1997, ING Groep, N.V. ("ING") completed the
transaction to aquire Equitable of Iowa Companies ("Equitable of
Iowa"). At a meeting of shareholders on October 23, 1997, Equitable
of Iowa shareholders approved the terms of the agreement of July 7,
1997, to merge Equitable of Iowa into ING. ING is now the ultimate
corporate parent of Golden American Life Insurance Company, the
issuer of GoldenSelect/R/ variable products, Directed Services, Inc.
("DSI"), the distributor of GoldenSelect/R/ variable products and the
manager of The GCG Trust, and Equitable Investment Services, Inc.
("EISI"), the manager of the Equi-Select Series Trust (the "ESS
Trust") and a portfolio manager to The GCG Trust. ING, based in the
Netherlands, is a global financial services holding company with over
$289 billion in assets. On October 9, 1997, at special meeting of
the shareholders of The GCG Trust, the shareholders approved the new
management agreement between DSI and The GCG Trust and each of the
new portfolio management agreements among DSI, The GCG Trust and the
portfolio managers of The GCG Trust. On October 9, 1997, at special
meeting of the shareholders of the ESS Trust, the shareholders
approved the new management agreement between EISI and the ESS Trust
and each of the new portfolio management agreements among EISI, the
ESS Trust and the portfolio managers of the ESS Trust. These
agreements are effective as of October 24, 1997.
This supplement should be retained with your GoldenSelect/R/
Prospectus.
G3306-CLO 10/29/97
