<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns="http://www.sec.gov/edgar/ncen">
  <schemaVersion>X0201</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0000836346</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-4</investmentCompanyType>
    </filerInfo>
    <seriesClass>
      <reportClass>
        <rptIncludeAllClassesFlag>true</rptIncludeAllClassesFlag>
      </reportClass>
    </seriesClass>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2018-12-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Allianz Life Variable Account B</registrantFullName>
      <investmentCompFileNo>811-05618</investmentCompFileNo>
      <registrantCik>0000836346</registrantCik>
      <registrantLei>254900WD06X8Q6RCD986</registrantLei>
      <registrantstreet1>5701 Golden Hills Drive</registrantstreet1>
      <registrantcity>Minneapolis</registrantcity>
      <registrantzipCode>554161297</registrantzipCode>
      <registrantstate>US-MN</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>8009505872</registrantphoneNumber>
      <websites>
        <website webpage="www.allianzlife.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>William Gaumond</officeName>
          <officeAddress1>5701 Golden Hills Drive</officeAddress1>
          <officeCity>Minneapolis</officeCity>
          <officeStateCountry officeState="US-MN" officeCountry="US"/>
          <officeRecordsZipCode>55416</officeRecordsZipCode>
          <officePhone>7637657306</officePhone>
          <booksRecordsDesc>Records to process the Buy/Sell orders to support the
 information provided from the Administration System
 for our Variable Annuity business.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Catherine Mahone</officeName>
          <officeAddress1>5701 Golden Hills Drive</officeAddress1>
          <officeCity>Minneapolis</officeCity>
          <officeStateCountry officeState="US-MN" officeCountry="US"/>
          <officeRecordsZipCode>55416</officeRecordsZipCode>
          <officePhone>7637655882</officePhone>
          <booksRecordsDesc>Contract level detail of transactional records to support the administration of our Variable Annuity business processed in the Administration Systems.</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>Y</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <isRegistrantFamilyInvComp>N</isRegistrantFamilyInvComp>
      <registrantClassificationType>N-4</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Cara Michelle St. Martin</ccoName>
          <crdNumber>001925485</crdNumber>
          <ccoStreet1>5701 Golden Hills Drive</ccoStreet1>
          <ccoCity>Minneapolis</ccoCity>
          <ccoStateCountry ccoState="US-MN" ccoCountry="US"/>
          <ccoZipCode>55416</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-24502"/>
      </releaseNumbers>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Allianz Life Financial Services, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-13630</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000000612</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-MN" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Pricewaterhouse Coopers LLP</publicAccountantName>
          <pcaobNumber>00238</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-MN" publicAccountantCountry="US"/>
        </publicAccountant>
        <publicAccountant>
          <publicAccountantName>KPMG LLP</publicAccountantName>
          <pcaobNumber>00185</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-MN" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
    </registrantInfo>
    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>Allianz Life Insurance Company of North America</depositorName>
          <depositorCrdNo>N/A</depositorCrdNo>
          <depositorLei>DKBD555YIJCQ30PMHF22</depositorLei>
          <depositorStateCountry depositorState="US-MN" depositorCountry="US"/>
          <depositorUltimateParentname>Allianz SE</depositorUltimateParentname>
        </depositor>
      </depositors>
      <uitAdmins>
        <uitAdmin>
          <uitAdminName>Allianz Service Center</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-MN" uitAdminCountry="US"/>
          <isUitAdminAffiliated>Y</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>Tata Consultancy Services</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminCountry>IN</uitAdminCountry>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>Y</isUitAdminSubAdmin>
        </uitAdmin>
      </uitAdmins>
      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount isRegistrantSeparateInsuranceAccount="Y" separateAccountSeriesId="S000002612"/>
      <numOfContracts>257500</numOfContracts>
      <contractSecurities>
        <contractSecurity separateAccountSecurityName="Valuemark II Variable Annuity" separateAccountContractId="C000007174" separateAccountTotalAsset="354746956.250000000000" numContractsSold="0" grossPremiumReceived="120000.000000000000" grossPremiumReceivedSection1035="100000.000000000000" numContractsAffected="1" contractValueRedeemed="35135628.130000000000" contractValueRedeemedSection1035="6368951.290000000000" numContractsAffectedRedeemed="52"/>
        <contractSecurity separateAccountSecurityName="Allianz Charter II Variable Annuity" separateAccountContractId="C000027810" separateAccountTotalAsset="20477698.550000000000" numContractsSold="0" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="1537196.160000000000" contractValueRedeemedSection1035="217901.540000000000" numContractsAffectedRedeemed="1"/>
        <contractSecurity separateAccountSecurityName="Allianz High Five Bonus Variable Annuity" separateAccountContractId="C000007182" separateAccountTotalAsset="122199639.470000000000" numContractsSold="0" grossPremiumReceived="25305.280000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="38896922.160000000000" contractValueRedeemedSection1035="10645606.900000000000" numContractsAffectedRedeemed="82"/>
        <contractSecurity separateAccountSecurityName="Allianz High Five L Variable Annuity" separateAccountContractId="C000007183" separateAccountTotalAsset="99715074.150000000000" numContractsSold="0" grossPremiumReceived="108034.630000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="28890783.800000000000" contractValueRedeemedSection1035="7849903.120000000000" numContractsAffectedRedeemed="70"/>
        <contractSecurity separateAccountSecurityName="Allianz Custom Income Variable Annuity" separateAccountContractId="C000007175" separateAccountTotalAsset="31697607.130000000000" numContractsSold="0" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="3409328.510000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Allianz Elite Variable Annuity" separateAccountContractId="C000034988" separateAccountTotalAsset="16480520.120000000000" numContractsSold="0" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="1389221.380000000000" contractValueRedeemedSection1035="473467.060000000000" numContractsAffectedRedeemed="3"/>
        <contractSecurity separateAccountSecurityName="Allianz Vision Variable Annuity - issued on or prior to April 29, 2011" separateAccountContractId="C000044001" separateAccountTotalAsset="6490231200.350000000000" numContractsSold="0" grossPremiumReceived="9472990.260000000000" grossPremiumReceivedSection1035="306897.050000000000" numContractsAffected="4" contractValueRedeemed="903744954.600000000000" contractValueRedeemedSection1035="161040881.630000000000" numContractsAffectedRedeemed="763"/>
        <contractSecurity separateAccountSecurityName="Allianz Connections Variable Annuity - issued on or prior to April 29, 2011" separateAccountContractId="C000054393" separateAccountTotalAsset="110550495.600000000000" numContractsSold="4000" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="9578328.610000000000" contractValueRedeemedSection1035="1095574.160000000000" numContractsAffectedRedeemed="5"/>
        <contractSecurity separateAccountSecurityName="Retirement Pro" separateAccountContractId="C000090375" separateAccountTotalAsset="118593009.450000000000" numContractsSold="0" grossPremiumReceived="1878796.600000000000" grossPremiumReceivedSection1035="1765996.610000000000" numContractsAffected="4" contractValueRedeemed="10138266.440000000000" contractValueRedeemedSection1035="6076232.540000000000" numContractsAffectedRedeemed="27"/>
        <contractSecurity separateAccountSecurityName="Allianz Connections - issued from May 2, 2011 through April 26, 2013" separateAccountContractId="C000093406" separateAccountTotalAsset="500519133.710000000000" numContractsSold="0" grossPremiumReceived="1011603.670000000000" grossPremiumReceivedSection1035="17131.000000000000" numContractsAffected="1" contractValueRedeemed="47238581.710000000000" contractValueRedeemedSection1035="8765261.000000000000" numContractsAffectedRedeemed="50"/>
        <contractSecurity separateAccountSecurityName="Allianz Vision Variable Annuity - issued from May 2, 2011 through April 26, 2013" separateAccountContractId="C000098186" separateAccountTotalAsset="4419356790.200000000000" numContractsSold="0" grossPremiumReceived="13532364.460000000000" grossPremiumReceivedSection1035="581910.370000000000" numContractsAffected="11" contractValueRedeemed="430899666.950000000000" contractValueRedeemedSection1035="73935003.660000000000" numContractsAffectedRedeemed="440"/>
        <contractSecurity separateAccountSecurityName="Valuemark III Variable Annuity" separateAccountContractId="C000007176" separateAccountTotalAsset="277040872.350000000000" numContractsSold="0" grossPremiumReceived="6200.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="26968701.850000000000" contractValueRedeemedSection1035="5301789.820000000000" numContractsAffectedRedeemed="53"/>
        <contractSecurity separateAccountSecurityName="Allianz Retirement Advantage" separateAccountContractId="C000115834" separateAccountTotalAsset="16543830.560000000000" numContractsSold="0" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="1151832.390000000000" contractValueRedeemedSection1035="261549.130000000000" numContractsAffectedRedeemed="1"/>
        <contractSecurity separateAccountSecurityName="Allianz Vision Variable Annuity - issued on or after April 29, 2013" separateAccountContractId="C000119016" separateAccountTotalAsset="3632854834.410000000000" numContractsSold="995" grossPremiumReceived="160406970.840000000000" grossPremiumReceivedSection1035="18328972.170000000000" numContractsAffected="103" contractValueRedeemed="166157122.510000000000" contractValueRedeemedSection1035="9766838.480000000000" numContractsAffectedRedeemed="78"/>
        <contractSecurity separateAccountSecurityName="Allianz Connections - issued on or after April 29, 2013" separateAccountContractId="C000119017" separateAccountTotalAsset="621968878.610000000000" numContractsSold="67" grossPremiumReceived="13165278.470000000000" grossPremiumReceivedSection1035="5382206.500000000000" numContractsAffected="19" contractValueRedeemed="23082825.760000000000" contractValueRedeemedSection1035="1453442.400000000000" numContractsAffectedRedeemed="8"/>
        <contractSecurity separateAccountSecurityName="Allianz Index Advantage" separateAccountContractId="C000124821" separateAccountTotalAsset="69832687.380000000000" numContractsSold="13400" grossPremiumReceived="400165712.980000000000" grossPremiumReceivedSection1035="74385395.990000000000" numContractsAffected="508" contractValueRedeemed="1121561.770000000000" contractValueRedeemedSection1035="3650052.940000000000" numContractsAffectedRedeemed="32"/>
        <contractSecurity separateAccountSecurityName="Allianz Index Advantage ADV" separateAccountContractId="C000174311" separateAccountTotalAsset="7037.410000000000" numContractsSold="99" grossPremiumReceived="1665785.610000000000" grossPremiumReceivedSection1035="664237.360000000000" numContractsAffected="4" contractValueRedeemed="0.000000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Allianz Index Advantage NF" separateAccountContractId="C000178978" separateAccountTotalAsset="1411703.030000000000" numContractsSold="557" grossPremiumReceived="19710712.440000000000" grossPremiumReceivedSection1035="5808392.880000000000" numContractsAffected="16" contractValueRedeemed="1350.860000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Allianz Index Advantage Income" separateAccountContractId="C000199976" separateAccountTotalAsset="4839825.510000000000" numContractsSold="381" grossPremiumReceived="14490438.380000000000" grossPremiumReceivedSection1035="2444250.960000000000" numContractsAffected="15" contractValueRedeemed="7000.000000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Valuemark Income Plus Variable Annuity" separateAccountContractId="C000007177" separateAccountTotalAsset="19200745.160000000000" numContractsSold="0" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="3150254.700000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Valuemark IV Variable Annuity" separateAccountContractId="C000007178" separateAccountTotalAsset="277663002.010000000000" numContractsSold="0" grossPremiumReceived="25100.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="31229279.060000000000" contractValueRedeemedSection1035="6225910.410000000000" numContractsAffectedRedeemed="54"/>
        <contractSecurity separateAccountSecurityName="Allianz Charter Variable Annuity" separateAccountContractId="C000027808" separateAccountTotalAsset="0.000000000000" numContractsSold="0" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="0.000000000000" contractValueRedeemedSection1035="1167749.780000000000" numContractsAffectedRedeemed="6"/>
        <contractSecurity separateAccountSecurityName="Allianz Alterity Variable Annuity" separateAccountContractId="C000007179" separateAccountTotalAsset="2418371434.060000000000" numContractsSold="0" grossPremiumReceived="380578.190000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="325721534.640000000000" contractValueRedeemedSection1035="47955768.470000000000" numContractsAffectedRedeemed="289"/>
        <contractSecurity separateAccountSecurityName="Allianz Rewards Variable Annuity" separateAccountContractId="C000007180" separateAccountTotalAsset="1280201969.000000000000" numContractsSold="0" grossPremiumReceived="107206.490000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="218657940.210000000000" contractValueRedeemedSection1035="38278420.320000000000" numContractsAffectedRedeemed="187"/>
        <contractSecurity separateAccountSecurityName="Allianz Dimensions Variable Annuity" separateAccountContractId="C000027809" separateAccountTotalAsset="1354906.140000000000" numContractsSold="0" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="34998.710000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Allianz High Five Variable Annuity" separateAccountContractId="C000007181" separateAccountTotalAsset="655702995.210000000000" numContractsSold="0" grossPremiumReceived="748753.330000000000" grossPremiumReceivedSection1035="158706.930000000000" numContractsAffected="1" contractValueRedeemed="162035745.940000000000" contractValueRedeemedSection1035="36695022.570000000000" numContractsAffectedRedeemed="0"/>
      </contractSecurities>
      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
    </unitInvestmentTrust>
    <signature registrantSignedName="Allianz Life Variable Account B" signedDate="2019-03-15" signature="James E. Nelson" title="VP &amp; General Deputy Counsel"/>
  </formData>
</edgarSubmission>
