File No. 033-87272
Filed under Rule 424(b)(3)
Golden American Life Insurance Company
Prospectus Supplement
July 9, 1997
Supplement to the Prospectuses dated May 1, 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")
issued by Golden American Life Insurance Company
__________
On July 7, 1997, Equitable of Iowa Companies ("Equitable of
Iowa") and ING Groep, N.V. ("ING") entered into a definitive
merger agreement providing for Equitable of Iowa to become a
wholly owned subsidiary of ING in a transaction expected to occur
in the fourth quarter of this year. Equitable of Iowa is the
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 together with The GCG Trust, the
"Trusts") and a portfolio manager to The GCG Trust. ING,
headquartered in the Netherlands, is a global financial services
holding company with over $275 billion in assets and another $50
billion in third-party assets under management. It is
anticipated that Equitable of Iowa's operations will be merged
with the North American life insurance operations of ING, and
consummation of the acquisition, which is subject to a number of
conditions including customary regulatory approvals, will likely
result in the termination of the management agreement between DSI
and The GCG Trust, each of the portfolio management agreements
among DSI, The GCG Trust and the portfolio managers of The GCG
Trust, the management agreement between EISI and the ESS Trust,
and each of the portfolio management agreements among EISI, the
ESS Trust and the portfolio managers of the ESS Trust. It is
expected that the respective Boards of Trustees of the Trusts
will consider before that time new agreements with DSI, EISI and
the portfolio managers in respect of the Trusts. Any such
agreements, which will likely be substantially identical to the
current agreements, would be subject to approval by shareholders
of the respective Trusts.
This supplement should be retained with your GoldenSelect/R/
Prospectus.
IN 3306 7/97 DVA PLUS - 3107 7/97 DVA - 3207 7/97 DVA Series 100
- -3458 7/97 Genesis I & Flex
