UNITED OF OMAHA SEPARATE ACCOUNT B
N-8A, 1997-01-10
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                       SECURITIES AND EXCHANGE COMMISSION

                                 WASHINGTON, DC

                                   FORM N-8A

                          NOTIFICATION OF REGISTRATION
                     FILED PURSUANT TO SECTION 8(A) OF THE
                         INVESTMENT COMPANY ACT OF 1940

     The  undersigned  investment  company  hereby  notifies the  Securities and
Exchange  Commission  that it registers  under and pursuant to the provisions of
Section 8(a) of the Investment  Company Act of 1940 and in connection  with such
notification of registration submits the following information:


A.   Name:  United of Omaha Separate Account B


B.   Address of Principal Business Office (No. & Street, City, State, Zip Code):

                Mutual of Omaha Plaza
                Omaha, Nebraska 68175


C.   Telephone Number (including area code):

               (402) 351-5087


D.   Name and address of agent for service of process:

               Kenneth W. Reitz, Esquire
               Mutual of Omaha Companies
               Mutual of Omaha Plaza, 3-Law
               Omaha, Nebraska 68175-1008


               Copy to:
               
               Frederick R. Bellany, Esquire
               Sutherland, Asbill & Brennan
               1275 Pennsylvania Avenue, N.W.
               Washington, DC  20004-2404


E.   Check Appropriate Box:

   Registrant  is  filing a Registration  Statement  pursuant to Section 8(b) of
   the Investment Company Act of 1940 concurrently with the filing of Form N-8A:


                    Yes [X]          No [ ]


<PAGE>

     Pursuant to the  requirements  of the  Investment  Company Act of 1940, the
sponsor of the registrant has caused this  notification  of  registration  to be
duly signed on behalf of the registrant in the City of Omaha,  State of Nebraska
this 10th day of January, 1997.



                              United of Omaha Separate Account B
                                (Name of Registrant)


                          By: United of Omaha Life Insurance Company
                                (Name of Depositor)

Attest:

Name                                   By: /S/  Kenneth W. Reitz

Title                                      First Vice President & Counsel




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