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<edgarSubmission xmlns="http://www.sec.gov/edgar/ncen">
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    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001027285</cik>
          <ccc>XXXXXXXX</ccc>
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      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
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      <investmentCompanyType>N-4</investmentCompanyType>
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        <rptIncludeAllClassesFlag>true</rptIncludeAllClassesFlag>
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    <generalInfo isReportPeriodLt12="N" reportEndingPeriod="2025-12-31"/>
    <registrantInfo>
      <registrantFullName>SEPARATE ACCOUNT NY B OF RELIASTAR LIFE INSURANCE CO OF NY</registrantFullName>
      <investmentCompFileNo>811-07935</investmentCompFileNo>
      <registrantCik>0001027285</registrantCik>
      <registrantLei>00000000000000000000</registrantLei>
      <registrantstreet1>200 Park Avenue</registrantstreet1>
      <registrantcity>New York</registrantcity>
      <registrantzipCode>10166</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>770-980-5386</registrantphoneNumber>
      <websites>
        <website webpage="www.voya.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>ReliaStar Life Insurance Company of New York</officeName>
          <officeAddress1>5780 Powers Ferry Road NW</officeAddress1>
          <officeCity>Atlanta</officeCity>
          <officeStateCountry officeState="US-GA" officeCountry="US"/>
          <officeRecordsZipCode>30327</officeRecordsZipCode>
          <officePhone>770-980-5386</officePhone>
          <booksRecordsDesc>Atlanta prepares the financial statements for the Company and coordinates with other locations to obtain the necessary information to form the basis for the financial statements.</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Registered Separate Accounts of ReliaStar Life Insurance Company of New York"/>
      <registrantClassificationType>N-4</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Brian J. Baranowski</ccoName>
          <crdNumber>002466670</crdNumber>
          <ccoStreet1>One Orange Way</ccoStreet1>
          <ccoCity>Windsor</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-CT"/>
          <ccoZipCode>06095-4774</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerId="52-1317217" ccoEmployerName="Voya Services Company"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Voya Financial Partners, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-46451</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000034815</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderwriterRssdId>N/A</principalUnderwriterRssdId>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-CT"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Ernst &amp; Young, LLP</publicAccountantName>
          <pcaobNumber>42</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-NY" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
    </registrantInfo>
    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>ReliaStar Life Insurance Company of New York</depositorName>
          <depositorCrdNo>N/A</depositorCrdNo>
          <depositorLei>543I7OI272GC21DVT022</depositorLei>
          <depositorStateCountry depositorState="US-NY" depositorCountry="US"/>
          <depositorUltimateParentname>Voya Financial, Inc.</depositorUltimateParentname>
        </depositor>
      </depositors>
      <uitAdmins>
        <uitAdmin>
          <uitAdminName>ReliaStar Life Insurance Company of New York</uitAdminName>
          <uitAdminLei>543I7OI272GC21DVT022</uitAdminLei>
          <uitAdminStateCountry uitAdminCountry="US" uitAdminState="US-NY"/>
          <isUitAdminAffiliated>Y</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
      </uitAdmins>
      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount separateAccountSeriesId="S000000892" isRegistrantSeparateInsuranceAccount="Y"/>
      <numOfContracts>2376</numOfContracts>
      <contractSecurities>
        <contractSecurity contractValueRedeemedSection1035="0" separateAccountSecurityName="Voya GoldenSelect DVA Plus" contractValueRedeemed="634264" numContractsAffectedRedeemed="0" grossPremiumReceivedSection1035="0" numContractsSold="0" grossPremiumReceived="0" separateAccountTotalAsset="4551840" separateAccountContractId="C000002535" numContractsAffected="0"/>
        <contractSecurity contractValueRedeemedSection1035="286737" separateAccountSecurityName="Voya GoldenSelect Empire PrimElite" contractValueRedeemed="469899" numContractsAffectedRedeemed="2" grossPremiumReceivedSection1035="0" numContractsSold="0" grossPremiumReceived="0" separateAccountTotalAsset="4017269" separateAccountContractId="C000023360" numContractsAffected="0"/>
        <contractSecurity contractValueRedeemedSection1035="1294983" separateAccountSecurityName="Voya Empire Innovations" contractValueRedeemed="19452955" numContractsAffectedRedeemed="6" grossPremiumReceivedSection1035="0" numContractsSold="0" grossPremiumReceived="4854" separateAccountTotalAsset="108858352" separateAccountContractId="C000002537" numContractsAffected="0"/>
        <contractSecurity contractValueRedeemedSection1035="4878990" separateAccountSecurityName="Voya Empire Traditions" contractValueRedeemed="27717239" numContractsAffectedRedeemed="19" grossPremiumReceivedSection1035="0" numContractsSold="0" grossPremiumReceived="57746" separateAccountTotalAsset="195824457" separateAccountContractId="C000002536" numContractsAffected="0"/>
        <contractSecurity contractValueRedeemedSection1035="413372" separateAccountSecurityName="Voya Rollover Choice" contractValueRedeemed="4085865" numContractsAffectedRedeemed="1" grossPremiumReceivedSection1035="0" numContractsSold="0" grossPremiumReceived="0" separateAccountTotalAsset="34472648" separateAccountContractId="C000043981" numContractsAffected="0"/>
        <contractSecurity contractValueRedeemedSection1035="0" separateAccountSecurityName="Voya Architect NY" contractValueRedeemed="2574141" numContractsAffectedRedeemed="0" grossPremiumReceivedSection1035="0" numContractsSold="0" grossPremiumReceived="0" separateAccountTotalAsset="19596537" separateAccountContractId="C000054365" numContractsAffected="0"/>
        <contractSecurity contractValueRedeemedSection1035="0" separateAccountSecurityName="ING Simplicity Variable Annuity-NY" contractValueRedeemed="0" numContractsAffectedRedeemed="0" grossPremiumReceivedSection1035="0" numContractsSold="0" grossPremiumReceived="0" separateAccountTotalAsset="0" separateAccountContractId="C000002538" numContractsAffected="0"/>
        <contractSecurity contractValueRedeemedSection1035="0" separateAccountSecurityName="GoldenSelect DVA Plus Featuring the Galaxy VIP Fund" contractValueRedeemed="0" numContractsAffectedRedeemed="0" grossPremiumReceivedSection1035="0" numContractsSold="0" grossPremiumReceived="0" separateAccountTotalAsset="0" separateAccountContractId="C000002979" numContractsAffected="0"/>
      </contractSecurities>
      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
      <isRule12D1Dash4Reliance>N</isRule12D1Dash4Reliance>
      <isRule12D1GReliance>N</isRule12D1GReliance>
    </unitInvestmentTrust>
    <attachmentsTab>
      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>false</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
    </attachmentsTab>
    <signature registrantSignedName="SEPARATE ACCOUNT NY B OF RELIASTAR LIFE INSURANCE CO OF NY" signature="Andrew Kallenberg" signedDate="2026-03-12" title="VP of Tax and Corporate Accounting"/>
  </formData>
</edgarSubmission>
