SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO
497, 1996-08-15
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Golden American Life Insurance Company

Golden American Life Insurance Company is a stock company
domiciled in Wilmington, Delaware
                              
                              
                    PROSPECTUS SUPPLEMENT
                              
                    Dated August 14, 1996
                              
                              
                      Supplement to the
              Prospectus dated May 1, 1996 for
             Deferred Variable Annuity Contracts
      issued by Golden American Life Insurance Company
             (the "GoldenSelect DVA Prospectus")
                              
                         __________
                              
                              
        This supplement should be retained with your
                GoldenSelect DVA Prospectus.
                              
                              
On August 13, 1996, Equitable of Iowa Companies ("Equitable
of Iowa") acquired all of the issued and outstanding capital
stock of Golden American Life Insurance Company ("Golden
American") and Directed Services, Inc. ("DSI"), an affiliate
of Golden American, and related assets.  With assets of $1.1
billion as of June 30, 1996, Equitable of Iowa is the
holding company for Equitable Life Insurance Company of
Iowa, USG Annuity & Life Company, Locust Street Securities,
Inc., and Equitable Investment Services, Inc. ("EISI").  

On July 29, 1996, at a special meeting of the shareholders of
The GCG Trust (the "Trust"), the shareholders reapproved DSI
as the Manager of the Trust and appointed EISI to replace
Bankers Trust Company as Portfolio Manager of the Limited
Maturity Bond Series and the Liquid Asset Series of the
Trust such appointment to become effective at the time of
the acquisition.  On August 8, 1996, at a special meeting of 
the contractholders holding investments in the Managed Global 
Account of Separate Account D (the "Account") the shareholders 
reapproved DSI and Warburg, Pincus Counsellors, Inc. ("Warburg") 
as the Manager and Portfolio Manager, respectively, of the Account.  
The contractholders also approved a new fee arrangement for the 
Account whereby the Account will pay to DSI on an annual basis 
1.25% of the first $500 million of average daily net assets and 
1.05% of average daily net assets in excess of $500 million and 
DSI will pay all ordinary operational expenses of the Account 
including Warburg's fees.  





IN 3107-ACQ 8/96


Golden American Life Insurance Company

Golden American Life Insurance Company is a stock company
domiciled in Wilmington, Delaware
                              
                              
                    PROSPECTUS SUPPLEMENT
                              
                    Dated August 14, 1996
                              
                              
                      Supplement to the
              Prospectus dated May 1, 1996 for
             Deferred Variable Annuity Contracts
      issued by Golden American Life Insurance Company
       (the "GoldenSelect DVA Series 100 Prospectus")
                              
                         __________
                              
                              
        This supplement should be retained with your
           GoldenSelect DVA Series 100 Prospectus.
                              
                              
                              

On August 13, 1996, Equitable of Iowa Companies ("Equitable
of Iowa") acquired all of the issued and outstanding capital
stock of Golden American Life Insurance Company ("Golden
American") and Directed Services, Inc. ("DSI"), an affiliate
of Golden American, and related assets.  With assets of $1.1
billion as of June 30, 1996, Equitable of Iowa is the
holding company for Equitable Life Insurance Company of
Iowa, USG Annuity & Life Company, Locust Street Securities,
Inc., and Equitable Investment Services, Inc. ("EISI").  

On July 29, 1996, at a special meeting of the shareholders of
The GCG Trust (the "Trust"), the shareholders reapproved DSI
as the Manager of the Trust and appointed EISI to replace
Bankers Trust Company as Portfolio Manager of the Limited
Maturity Bond Series and the Liquid Asset Series of the
Trust such appointment to become effective at the time of
the acquisition.  On August 8, 1996, at a special meeting of 
the contractholders holding investments in the Managed Global 
Account of Separate Account D (the "Account") the shareholders 
reapproved DSI and Warburg, Pincus Counsellors, Inc. ("Warburg") 
as the Manager and Portfolio Manager, respectively, of the Account.  
The contractholders also approved a new fee arrangement for the 
Account whereby the Account will pay to DSI on an annual basis 
1.25% of the first $500 million of average daily net assets and 
1.05% of average daily net assets in excess of $500 million and 
DSI will pay all ordinary operational expenses of the Account 
including Warburg's fees.  







IN 3207-ACQ 8/96



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