Feb. 15, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-1004

ATTN:      Document Control - EDGAR

Re:        IDS Life Variable Account 10
           File No. 333-79311/811-07355

Dear Commissioners:

Registrant certifies that the forms of prospectuses and Statements of Additional
Information that would have been filed under paragraph (c) of Rule 497 would not
have differed from that contained in the most recent  Registration  Statement or
Amendment,  and the text of the most recent Registration  Statement or Amendment
has been filed electronically.

Sincerely,




/s/ Mary Ellyn Minenko
----------------------
    Mary Ellyn Minenko
    Group Counsel