SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO
497, 1998-07-20
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                                            File No. 33-23351, 811-5626
                                            Filed under Rule 497(e)




GOLDEN AMERICAN LIFE INSURANCE COMPANY
1001 Jefferson Street, Wilmington, DE  19801
                                        Tel:  (800) 366-0066
                                        Fax:  (302) 576-3430


July 17, 1998




Dear GoldenSelect Contractowner:


On  December 15, 1997, we, together with The GCG Trust  (the
"GCG   Trust"),  the  Equi-Select  Series  Trust  (the  "ESS
Trust"), our affiliated insurance companies and the separate
accounts  invested in the Trusts, filed an application  (the
"Application")  with the Securities and Exchange  Commission
(the "SEC"). We are pleased to notify you that we expect the
SEC to issue an order, on or about August 12, 1998, granting
the  relief requested by the Application.  A notice  of  the
Application  was published by the SEC on July 16,  1998,  in
anticipation of the order to be issued by them.  This  order
will  permit  separate accounts investing in the  ESS  Trust
Portfolios to substitute shares of certain GCG Trust  Series
for  shares of the ESS Trust Portfolios as described in  the
current  prospectuses  for your variable  contract  and  the
Trusts.   See  "Facts about the Company and Account  B,  The
Trusts,  Proposed  Trust  Consolidation"  in  your  variable
contract  prospectus.  The consolidation of  the  ESS  Trust
into the GCG Trust is expected to take place after the close
of  business on August 14, 1998, or as soon thereafter as is
administratively  feasible.  Affected  contractowners   will
receive  confirmations  after  the  substitution  has  taken
place.

After substitution, Series of the GCG Trust will continue to
be  available for allocation purposes, but the Portfolios of
the ESS Trust will no longer be available.

If you have any questions regarding the substitution, please
contact Customer Service at 800-366-0066.

Golden American Life Insurance Company
Customer Service




DVA

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<PAGE>                                            
                                            File No. 33-23351, 811-5626
                                            Filed under Rule 497(e)

                Golden American Life Insurance Company
                              
                         PROSPECTUS SUPPLEMENT
                              
                             July 17, 1998
                              
                                to the
                  Prospectuses dated May 1, 1998 for
                  Deferred Variable Annuity Contracts
               (the "GoldenSelect/r/ DVA Prospectus" and
             "GoldenSelect/r/ DVA Series 100 Prospectus"),
                              
           issued by Golden American Life Insurance Company

|-------------------------------------------------------------------|
|                                                                   |
|    On  December  15,  1997,  Golden  American  Life  Insurance    |
|    Company  ("Golden American"), together with The  GCG  Trust    |
|    (the  "GCG Trust"), the Equi-Select Series Trust (the  "ESS    |
|    Trust"),  Golden American's affiliated insurance  companies    |
|    and the separate accounts invested in the Trusts, filed  an    |
|    application  (the  "Application") with the  Securities  and    |
|    Exchange Commission (the "SEC"). Golden American is pleased    |
|    to  notify contractowners that they expect the SEC to issue    |
|    an  order, on or about August 12, 1998, granting the relief    |
|    requested  by the Application.  A notice of the Application    |
|    was  published by the SEC on July 16, 1998, in anticipation    |
|    of  the order to be issued by them.  This order will permit    |
|    separate accounts investing in the ESS Trust Portfolios  to    |
|    substitute shares of certain GCG Trust Series for shares of    |
|    the  ESS  Trust  Portfolios  as described  in  the  current    |
|    prospectuses for each variable contract and the Trusts. See    |
|    "Facts  about  the  Company  and  Account  B,  The  Trusts,    |
|    Proposed  Trust  Consolidation" in each  variable  contract    |
|    prospectus.   The consolidation of the ESS Trust  into  the    |
|    GCG  Trust  is  expected to take place after the  close  of    |
|    business  on August 14, 1998, or as soon thereafter  as  is    |
|    administratively  feasible.  Affected  contractowners  will    |
|    receive  confirmations  after the  substitution  has  taken    |
|    place.                                                         |
|                                                                   |
|    After  substitution, Series of the GCG Trust will  continue    |
|    to be available for allocation purposes, but the Portfolios    |
|    of the ESS Trust will no longer be available.                  |
|                                                                   |
|    If  you  have  any  questions regarding  the  substitution,    |
|    please contact Customer Service at 800-366-0066.               |
|                                                                   |
|-------------------------------------------------------------------|
      
     This    supplement   should   be   retained    with    your
     GoldenSelect/r/ Prospectus.


G3107-SUB                                                   7/17/98


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