SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO
497, 2000-04-03
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                                            File No. 33-59261, 811-5626
                                            Filed under Rule 497(e)


ING VARIABLE ANNUITIES
GOLDEN AMERICAN LIFE INSURANCE COMPANY
SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE COMPANY

                  PROFILE AND PROSPECTUS SUPPLEMENT

                            APRIL 1, 2000

       SUPPLEMENT TO THE PROSPECTUS DATED FEBRUARY 1, 2000 FOR
      DEFERRED COMBINATION VARIABLE AND FIXED ANNUITY CONTRACTS
             (THE "GOLDENSELECT DVA PLUS/R/ PROSPECTUS")
          ISSUED BY GOLDEN AMERICAN LIFE INSURANCE COMPANY
               FOR USE ONLY IN THE STATE OF WASHINGTON
                             __________

     The following information supplements and replaces certain
                        information contained
        in the Profile and Prospectus dated February 1, 2000
 for Deferred Combination Variable and Fixed Annuity Contracts (the
                           "Prospectus").
 The capitalized terms used in this supplement have the same meaning
                                 as
 those in the Prospectus.  You should keep this supplement with your
                       Profile and Prospectus.

GOLDENSELECT DVA PLUS contracts issued for delivery in the  State  of
Washington will have a "5.5% Enhanced Death Benefit" and a  "Max  5.5
Enhanced Death Benefit." The "7% Solution Enhanced Death Benefit" and
the  "Max  7  Enhanced Death Benefit" referred to in the Profile  and
Prospectus  are  not  available and  not  offered  in  the  State  of
Washington.   The  "5.5%  Enhanced Death  Benefit"  and  a  "Max  5.5
Enhanced   Death  Benefit"  described  as  follows  supplements   the
information in the Profile and Prospectus and is made part  of  those
documents.

PROFILE

5.   EXPENSES
The  Contract  has  insurance features and investment  features,  and
there  are charges related to each.  For the insurance features,  the
Company  deducts a mortality and expense risk charge, an  asset-based
administrative charge and an annual contract administrative charge of
$30.   We deduct the mortality and expense risk charge and the asset-
based  administrative charges daily directly from your contract value
in  the investment portfolios.  The mortality and expense risk charge
(depending  on  the  death benefit you choose)  and  the  asset-based
administrative charge, on an annual basis, are as follows:

                                      5.5% Solution   Max 5.5
                                      -------------   -------
Mortality & Expense Risk Charge         1.30%          1.40%
Asset-Based Administrative Charge       0.15%          0.15%
                                        -----          -----
Total                                   1.45%          1.55%

The  example  table  is  designed to  help  you  understand  contract
charges.  The examples of expenses illustrated in the Profile are the
maximum  expected  expenses associated with a  contract  which  would
occur  with  the  assumptions listed.  Using the  $30  administration
charge  and  the expenses listed above, and if all other  assumptions
are  the  same,  the fees associated with the Max 5.5 Enhanced  Death
Benefit Option would not exceed those shown in the tables.

9.   DEATH BENEFIT
You may choose (i) the Standard Death Benefit, (ii) the 5.5% Solution
Enhanced  Death  Benefit,  (iii) the Annual  Ratchet  Enhanced  Death
Benefit  or (iv) the Max 5.5 Enhanced Death Benefit.  The 7% Solution
Enhanced Death Benefit and the Max 7 Enhanced Death Benefit  are  not
available  in your state.  The 5.5% Solution Enhanced Death  Benefit,
the  Annual  Ratchet Enhanced Death Benefit and the Max 5.5  Enhanced
Death  Benefit  are  available only if  the  contract  owner  or  the
annuitant  (if the contract owner is not an individual) is  not  more
than  79 years old at the time of purchase. The 5.5% Solution, Annual
Ratchet  and  Max  5.5 Enhanced Death Benefits may not  be  available
where a Contract is held by joint owners.


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Under the 5.5% SOLUTION ENHANCED DEATH BENEFIT, if you die before the
annuity  start  date,  your beneficiary is eligible  to  receive  the
greatest of:

1)the contract value;
2)the  total premium payments made under the Contract after pro  rata
  adjustments for any withdrawals;
3)   the cash surrender value; or
4)    the  enhanced death benefit, which we determine as follows:  we
  credit interest each business day at the 5.5% annual effective rate
  to the enhanced death benefit from the preceding day (which would be
  the initial premium if the preceding day is the contract date), then
  we  add additional premiums since the preceding day, then we adjust
  for any withdrawals (including any market value adjustment applied to
  such  withdrawal  and any associated surrender charges)  since  the
  preceding day.  Special withdrawals are withdrawals of up to 5.5% per
  year of cumulative premiums.  Special withdrawals shall reduce  the
  5.5%  Solution  Death  Benefit  by the  amount  of  contract  value
  withdrawn.  For any withdrawals in excess of the amount available as
  a  special withdrawal, a prorata adjustment to the death benefit is
  made.

  Note for current Special Funds:  The actual interest rate used  for
  calculating  the  5.5%  Solution Enhanced  Death  Benefit  for  the
  Liquid  Asset  and Limited Maturity Bond investment portfolios  and
  the  Fixed  Account, will be the lesser of (1)  5.5%  and  (2)  the
  interest  rate,  positive or negative, providing  a  yield  on  the
  Guaranteed  Death Benefit equal to the net return for  the  current
  valuation period on the contract value allocated to Special  Funds.
  We  may,  with  30  days notice to you, designate  any  fund  as  a
  Special  Fund  on existing contracts with respect to  new  premiums
  added  to such fund and also with respect to new transfers to  such
  funds.

Under  the  MAX  5.5 ENHANCED DEATH BENEFIT, if you  die  before  the
annuity start date, your beneficiary will receive the greater of  the
5.5% Solution and the Annual Ratchet Enhanced Death Benefit.
Under this benefit option, the 5.5% Solution Enhanced Death Benefit
and the Annual Ratchet Death Benefit are calculated in the same
manner as if each were elected the benefit.

Note:      In  the  cases described above and in the prospectus,  the
amount  of  the death benefit could be reduced by premium taxes  owed
and withdrawals not previously deducted.

PROSPECTUS
- ---------------------------------------------------------------------
                          FEES AND EXPENSES
- ---------------------------------------------------------------------
ANNUAL CONTRACT ADMINISTRATIVE CHARGE

     Administrative Charge                   $30

SEPARATE ACCOUNT ANNUAL CHARGES****

                                      5.5% Solution   Max 5.5
                                      -------------   -------
Mortality & Expense Risk Charge         1.30%          1.40%
Asset-Based Administrative Charge       0.15%          0.15%
                                        -----          -----
Total                                   1.45%          1.55%

**** As a percentage of average daily assets in each subaccount.  The
     Separate Account Annual Charges are deducted daily.

EXAMPLES
The  examples  of  expenses shown in the Prospectus are  the  maximum
expected expenses associated with a contract which would occur  based
on  the election of the Max 7 Enhanced Death Benefit Option using the
assumptions  listed in the prospectus.  Using the $30  administration
charge and the lower separate account annual charge, and if all other
assumptions are the same the expenses associated with an election  of
the  5.5%  Solution  Enhanced Death Benefit Option  or  the  Max  5.5
Enhanced  Death Benefit Option would not exceed those  shown  in  the
example tables in the prospectus.

                               2

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- ---------------------------------------------------------------------
                        DEATH BENEFIT CHOICES
- ---------------------------------------------------------------------
You  may  choose from the following 4 death benefit choices: (1)  the
Standard  Death Benefit Option; (2) the 5.5% Solution Enhanced  Death
Benefit Option; (3) the Annual Ratchet Enhanced Death Benefit Option;
and  (4)  the Max 5.5 Enhanced Death Benefit Option. The 7%  Solution
Enhanced Death Benefit and the Max 7 Enhanced Death Benefit  are  not
available in your state.

   ENHANCED  DEATH  BENEFITS.  If the 5.5%  Solution  Enhanced  Death
Benefit,  the Annual Ratchet Enhanced Death Benefit or  the  Max  5.5
Enhanced  Death  Benefit  is elected, the  death  benefit  under  the
Contract  is  the  greatest  of (i) the contract  value;  (ii)  total
premium payments reduced by a pro rata adjustment for any withdrawal;
(iii)  the cash surrender value; and (iv) the enhanced death  benefit
as calculated below.

The  Max  5.5 Enhanced Death Benefit is the greater of (1)  the  5.5%
Solution  Enhanced Death Benefit or (2) the Annual  Ratchet  Enhanced
Death  Benefit. Under this benefit option, the 5.5% Solution Enhanced
Death  Benefit  and  the Annual Ratchet Enhanced  Death  Benefit  are
calculated in the same manner as if each were the elected benefit.

|-------------------------------------------------------------------|
|           HOW THE ENHANCED DEATH BENEFIT IS CALCULATED            |
|         5.5% SOLUTION                      ANNUAL RATCHET         |
|-------------------------------------------------------------------|
| On each business day that        | On each contract anniversary   |
| occurs on or before the          | that occurs on or before the   |
| contract owner turns 80, we      | contract owner turns age 80,   |
| credit interest at the 5.5%      | we compare the prior enhanced  |
| annual effective rate* to the    | death benefit to the contract  |
| enhanced death benefit from the  | value and select the larger    |
| preceding day (which would be    | amount as the new enhanced     |
| the initial premium if the       | death benefit.                 |
| preceding day is the contract    | On all other days, the         |
| date), then we add additional    | enhanced death benefit is the  |
| premiums paid since the          | amount determined below.  We   |
| preceding day, then we adjust    | first take the enhanced death  |
| for any withdrawals made         | benefit from the preceding     |
| (including any Market Value      | day (which would be the        |
| Adjustment applied to such       | initial premium if the         |
| withdrawals and any associated   | valuation date is the          |
| surrender charges**) since the   | contract date) and then we     |
| preceding day.  At age 80 the    | add additional premiums paid   |
| accumulation rate used will      | since the preceding day, then  |
|change.                           | reduce the enhanced death      |
|There is no maximum, however,     | benefit pro rata for any       |
|the death benefit will be         | contract value withdrawn.      |
|reduced by adjustments for        | That amount becomes the new    |
|withdrawals.***                   | enhanced death benefit.        |
|-------------------------------------------------------------------|

* The actual interest rate used for calculating the 5.5% Solution
  Enhanced Death Benefit for the Liquid Asset and Limited Maturity Bond
  investment portfolios and the Fixed Account, will be the lesser  of
  (1) 5.5% and (2) the interest rate, positive or negative, providing a
  yield on the Guaranteed Death Benefit equal to the net return for the
  current valuation period on the contract value allocated to Special
  Funds.  We may, with 30 days notice to you, designate any fund as a
  Special Fund on existing contracts with respect to new premiums added
  to  such fund and also with respect to new transfers to such funds.
  Thus,  selecting  these investments may limit  the  enhanced  death
  benefit.

**Each  premium  payment reduced by adjustments for  any  withdrawals
  and  any  associated surrender charges incurred  will  continue  to
  grow at the 5.5% annual effective rate until maximum is reached.

***   Each  withdrawal reduces the enhanced death benefit as follows:
  If  total  withdrawals in a contract year do  not  exceed  5.5%  of
  cumulative premiums and did not exceed 5.5% of cumulative  premiums
  in  any  prior  contract  year, such withdrawals  will  reduce  the
  enhanced  death  benefit by the amount of the withdrawal  (and  any
  associated   surrender   charge)   including   any   Market   Value
  Adjustment.  Once withdrawals in any contract year exceed  5.5%  of
  cumulative  premiums, withdrawals will reduce  the  enhanced  death
  benefit in proportion to the reduction in contract value pro rata.

                               3

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- ---------------------------------------------------------------------
                          CHARGES AND FEES
- ---------------------------------------------------------------------
ADMINISTRATIVE CHARGE

The administrative charge, if applicable, is $30 per contract year.

CHARGES DEDUCTED FROM THE SUBACCOUNTS
  MORTALITY AND EXPENSE RISK CHARGE.  The mortality and expense  risk
charge  is  deducted each business day.  The amount of the  mortality
and  expense  risk  charge  depends on the  death  benefit  you  have
elected. If you have elected the Standard Death Benefit, the  charge,
on  an annual basis, is equal to 1.15% of the assets you have in each
subaccount.  The charge is deducted on each business day at the  rate
of  .003169%  for each day since the previous business day.   If  you
have  elected  an enhanced death benefit, the charge,  on  an  annual
basis,  is  equal  to  1.30% for the Annual  Ratchet  Enhanced  Death
Benefit, 1.30% for the 5.5% Solution Enhanced Death Benefit or  1.40%
for  the  Max 5.5 Enhanced Death Benefit, of the assets you  have  in
each  subaccount.  The charge is deducted each business  day  at  the
rate  of .003585%, .003585%, or .003863%, respectively, for each  day
since the previous business day.


This supplement should be retained with your GOLDENSELECT DVA PLUS/R/
Prospectus.
























ING VARIABLE ANNUITIES
GOLDEN AMERICAN LIFE INSURANCE COMPANY
Golden  American Life Insurance Company is a stock company  domiciled
in Delaware

107041 DVA PLUS                                         04/1/00

                               4
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