EXHIBIT 99.B.
Form of Opinion and Consent of Counsel.

[MASSMUTUAL LETTERHEAD APPEARS HERE]

April 23, 2001

Massachusetts Mutual Life Insurance Company
1295 State Street
Springfield, MA 01111

RE:     Post-Effective Amendment No. 2
           to Registration Statement No. 333-88503
           filed on Form S-6

Ladies and Gentlemen:

This opinion is furnished in connection with the filing of Post-Effective Amendment No. 2 to Registration Statement under the Securities Act of 1933 for Massachusetts Mutual Life Insurance Company’s (“MassMutual”) Survivorship Flexible Premium Adjustable Variable Life Insurance Policies (the “Policies”). Massachusetts Mutual Variable Life Separate Account I issues the Policies.

As 2nd Vice President & Associate General Counsel for MassMutual, I provide legal advice to MassMutual in connection with the operation of its variable products. In such role I am familiar with the filing for the Policies. In so acting, I have made such examination of the law and examined such records and documents as in my judgment are necessary or appropriate to enable me to render the opinion expressed below. I am of the following opinion:

1	.	MassMutual is a valid and subsisting corporation, organized and operated under the laws of the
		Commonwealth of Massachusetts and is subject to regulation by the Massachusetts Commissioner
		of Insurance.
2	.	Massachusetts Mutual Variable Life Separate Account I is a separate account validly established
		and maintained by MassMutual in accordance with Massachusetts law.
3	.	All of the prescribed corporate procedures for the issuance of the Policies have been followed, and
		all applicable state laws have been complied with.

I hereby consent to the use of this opinion as an exhibit to this Post-Effective Amendment.

Very truly yours,

/s/ Richard M. Howe

Richard M. Howe, Esq.

Second Vice President & Associate General Counsel

Massachusetts Mutual Life Insurance Company