JPL SEPARATE ACCOUNT B OF JEFFERSON PILOT LIFEAMERICA INS CO
NSAR-U/A, 2000-02-24
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FORM N-SAR
SEMI-ANNUAL REPORT
FOR REGISTERED INVESTMENT COMPANIES



Report for six month period ending:
or fiscal year ending: 12/31/99


Is this a transition report?  N


Is this an amendment to a previous filing?  N



1.  A.   Registrant Name: JEFFERSON PILOT
LIFEAMERICA SEPARATE ACCOUNT B

    B.   File Number:811-8470

    C.   Telephone Number:(603) 226-5656


2.  A.   Street: One Granite Place

    B.   City: Concord  C.  State: NH   D.  Zip Code:03301   Zip
Ext:0001


3.  Is this the first filing on this form by Registrant?  N


4.  Is this the last filing on this form by Registrant?  N


5.  Is Registrant a small business investment company
(SBIC)?  N


6.  Is Registrant a unit investment trust (UIT)?  Y


7.  A.  Is Registrant a series or multiple portfolio company?  N



<PAGE>
For period ending  12/31/99

File number 811-8470


114.  A  Principal Underwrite Name:  Jefferson Pilot Variable
Corporation
	B.  File Number:  8-15753
	C:  City:  Concord	State:  New Hampshire
	Zip Code:  03301

115.  A  Independent Public Account Name:  Ernst & Young
LLP
	B.  City:  Boston		State:  Massachusetts
	Zip Code  02116	Zip Ext:  5072

116.  Family of investment companies information:N
	Identify the family in 10 letters:

117.  A.  Is Registrant a separate account of an insurance
company? (Y/N)	Y
B.  Variably annuity contracts?  (Y/N)	N
C.  Scheduled premium variable life contracts (Y/N)
	N
D.  Flexible premium variable life contracts (Y/N)	Y
E.  Other types of insurance products registered under the
Securities Act of 1933?  (Y/N)	N

118.  State the number of series existing at the end of the
period that had securities registered under the Securities Act
of 1933?		1

119.  State the number of new series for which registration
statements under the Securities Act of 1933 became effective
during the period		0

121.  State the number of series for which a current prospectus
was in existence at the end of the period	1

122.  State the number of existing series for which additional
units were registered under the Securities Act of 1933 during
the current period		0

123. State the total value of the additional units considered in
answering item 122 ($000,s omitted)
	$0

125.  State the total dollar amount of sales loads collected
(before
reallowances to other brokers or dealers) by Registrant's
principal underwriter
and any underwriter which is an affiliated person of the
principal underwriter
during the current period solely from the sale of units of all
series of
Registrant      $0





127.  List opposite the appropriate description below the
number of series whose
portfolios are invested primarily (based upon a percentage of
NAV) in each type
of security shown, the aggregate total assets at market value as
of a date at or
near the end of the current period of each such group of series
and the total
income distributions made by each such group of series during
the current period
(excluding distributions of realized gains, if any):



I.  Investment company equity securities  1  $2054  $16

L.  Total assets of all series of registrant  1  $2054  $16





131.  Total expenses incurred by all series of Registrant during
the current
reporting period   $9







132.  List the "811" (Investment Company Act of 1940)
registration number for
all Series of Registrant that are being included in this filing:

811-8470
<PAGE>
For period ending (a) 12/31/99

File number (c) 811-8470



SIGNATURE



This report is signed on behalf of the registrant in the City of
Concord and

State of New Hampshire on 24th day of February, 2000.




Jefferson Pilot LifeAmerica Separate Account B
Registrant







Witness                                         By:
John A Weston                                Donna M. Wilbur
Vice President                                  Senior Analyst





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