CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the following with respect to Post-effective Amendment
No. 1 to the Registration Statement (File No. 333-63730) on Form N-4 under the
Securities Act of 1933 of Variable Account A of American International Life
Assurance Company of New York.

      1.    The inclusion of our report dated February 4, 2002 relating to our
            audits of the financial statements of American International Life
            Assurance Company of New York filed with the Statement of Additional
            Information.

      2.    The inclusion of our report dated March 15, 2002 relating to our
            audits of the financial statements of American International Life
            Assurance Company of New York Account A filed with the Statement of
            Additional Information.

      3.    The incorporation by reference into the Prospectus of our report
            dated February 4, 2002 relating to our audit of the financial
            statements of American International Life Assurance Company of New
            York.

      4.    The incorporation by reference into the Prospectus of our report
            dated March 15, 2002 relating to our audit of the financial
            statements of American International Life Assurance Company of New
            York Account A.

      5.    The reference to our firm under the heading "General Information-
            Independent Accountants" in the Statement of Additional Information.

PricewaterhouseCoopers LLP
May 1, 2002