<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001448930</cik>
        <entityName>AIG LIFE OF BERMUDA LTD</entityName>
        <issuerAddress>
            <street1>THE CHARTIS BUILDING</street1>
            <street2>29 RICHMOND ROAD</street2>
            <city>PEMBROKE</city>
            <stateOrCountry>D0</stateOrCountry>
            <zipCode>HM 08</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>441-298-5311</issuerPhoneNumber>
        <jurisdictionOfInc>BERMUDA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <middleName>William</middleName>
                <lastName>O'Leary</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2929 Allen Parkway</street1>
                <city>Houston</city>
                <stateOrCountry>TX</stateOrCountry>
                <zipCode>77019</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director, Chairman of the Board and Chief Executive Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>Frank</middleName>
                <lastName>Herbert, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2727-A Allen Parkway</street1>
                <city>Houston</city>
                <stateOrCountry>TX</stateOrCountry>
                <zipCode>77019</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Senior Vice President and Chief Financial Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stephen</firstName>
                <middleName>George</middleName>
                <lastName>Cubbon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>The Chartis Building</street1>
                <street2>29 Richmond Road</street2>
                <city>Pembroke</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 08</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>President and Deputy Chairman</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lars</firstName>
                <lastName>Bergquist</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>The Chartis Building</street1>
                <street2>29 Richmond Road</street2>
                <city>Pembroke</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 08</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Vice President</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Don</firstName>
                <lastName>Cummings</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2727-A Allen Parkway</street1>
                <city>Houston</city>
                <stateOrCountry>TX</stateOrCountry>
                <zipCode>77019</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Farideh</firstName>
                <lastName>Farrokhi</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2727-A Allen Parkway</street1>
                <city>Houston</city>
                <stateOrCountry>TX</stateOrCountry>
                <zipCode>77019</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Vice President and Treasurer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Dean</firstName>
                <lastName>Miller</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>70 Pine Street</street1>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10270</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Vice President</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Anthony</firstName>
                <lastName>Philip</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>The Chartis Building</street1>
                <street2>29 Richmond Road</street2>
                <city>Pembroke</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 08</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Secretary</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Insurance</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Over $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-03-12</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Global Estate Manager III Variable Universal Life Insurance. Response to no. 7 is shown as a current date. The date of first sale was in previous years and is unknown. See paper copy 2009 Form D, accession no. 9999999997-09-009344.</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>500000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>HSBC Insurance Management (Bermuda) Ltd</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>Insurance Distributors International (Bermuda) Ltd</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>Continental Building - Suite 2509</street1>
                    <street2>25 Church Street</street2>
                    <city>Hamilton</city>
                    <stateOrCountry>D0</stateOrCountry>
                    <zipCode>HM 12</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>TX</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>10399970</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>100</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>700000</dollarAmount>
                <isEstimate>true</isEstimate>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>AIG LIFE OF BERMUDA LTD</issuerName>
                <signatureName>Jennifer P. Powell</signatureName>
                <nameOfSigner>Jennifer P. Powell</nameOfSigner>
                <signatureTitle>Associate General Counsel</signatureTitle>
                <signatureDate>2010-03-12</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
