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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000837276-99-000360.txt : 19991214
<SEC-HEADER>0000837276-99-000360.hdr.sgml : 19991214
ACCESSION NUMBER:		0000837276-99-000360
CONFORMED SUBMISSION TYPE:	497
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19991213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO
		CENTRAL INDEX KEY:			0000836687
		STANDARD INDUSTRIAL CLASSIFICATION:	 []
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		497
		SEC ACT:		
		SEC FILE NUMBER:	333-66757
		FILM NUMBER:		99773114

	BUSINESS ADDRESS:	
		STREET 1:		1475 DUNWOODY DRIVE
		STREET 2:		SUITE 400
		CITY:			WEST CHESTER
		STATE:			PA
		ZIP:			19380-1478
		BUSINESS PHONE:		610-425-3516

	MAIL ADDRESS:	
		STREET 1:		1475 DUNWOODY DRIVE
		STREET 2:		P. O. BOX 2700
		CITY:			WEST CHESTER
		STATE:			PA
		ZIP:			19380-2700

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SPECIALTY MANAGERS SEPARATE ACCOUNT B
		DATE OF NAME CHANGE:	19910529

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTERN CAPITAL SPECIALTY MANAGERS SEPARATE ACCOUNT B
		DATE OF NAME CHANGE:	19890914
</SEC-HEADER>
<DOCUMENT>
<TYPE>497
<SEQUENCE>1
<DESCRIPTION>VALUE PROFILE AND PROSPECTUS SUPPLEMENT
<TEXT>


<PAGE>
<PAGE>

                                            File Nos. 333-66757, 811-05626
                                            Filed under Rule 497(e)


GOLDEN AMERICAN LIFE INSURANCE COMPANY

                                PROFILE
                                  AND
                         PROSPECTUS SUPPLEMENT
                            DECEMBER 10, 1999

                                 to the
            Profiles and Prospectuses dated May 1, 1999 for
        the Deferred Combination Variable and Fixed Annuity Contracts
         (the "GoldenSelect ES II/R/ Profile and Prospectus", and
           the "GoldenSelect Value/R/ Profile and Prospectus"),
            issued by Golden American Life Insurance Company

                                  and
                                 to the

     Profile and Prospectus dated May 1, 1999, as amended July 21, 1999
          for the Deferred Combination Variable and Fixed
      Annuity Contracts (the "GoldenSelect Premium Plus/R/ Profile and
       Prospectus"), issued by Golden American Life Insurance Company


    Effective February 1, 2000, Capital Guardian Trust Company
    will become the Portfolio Manager to the Small Cap Series.


    This supplement should be retained with your GoldenSelect Profile and
    Prospectus.


106153                                                             12/99


<PAGE>
<PAGE>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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