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

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2011-01-03</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>11:40:00</finalEffectivenessDispTime>
        <form>N-6</form>
        <filer>
            <cik>0000805749</cik>
            <entityName>VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK</entityName>
            <fileNumber>333-171498</fileNumber>
            <seriesClassContractData>
                <existing>
                    <seriesId>S000000581</seriesId>
                    <seriesName>VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK</seriesName>
                    <classContractId>C000098444</classContractId>
                    <classContractName>USL Flexible Premium S-6</classContractName>
                </existing>
            </seriesClassContractData>
        </filer>
    </effectiveData>
</edgarSubmission>
