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<edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns="http://www.sec.gov/edgar/ncen">
  <schemaVersion>X0201</schemaVersion>
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    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0000859607</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>SEPARATE ACCOUNT VA B</registrantFullName>
      <investmentCompFileNo>811-06032</investmentCompFileNo>
      <registrantCik>0000859607</registrantCik>
      <registrantLei>549300I46WVX0IHJLP50</registrantLei>
      <registrantstreet1>4333 Edgewood Road NE</registrantstreet1>
      <registrantcity>Cedar Rapids</registrantcity>
      <registrantzipCode>52499</registrantzipCode>
      <registrantstate>US-IA</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>8005256205</registrantphoneNumber>
      <websites>
        <website webpage="www.transamerica.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Transamerica Life Insurance Company</officeName>
          <officeAddress1>4333 Edgewood Road NE</officeAddress1>
          <officeCity>Cedar Rapids</officeCity>
          <officeStateCountry officeState="US-IA" officeCountry="US"/>
          <officeRecordsZipCode>52499</officeRecordsZipCode>
          <officePhone>8005256205</officePhone>
          <booksRecordsDesc>Records required to be maintained by Section 31(a) of the Investments Company Act of 1940 and Rules 31a-1 to 31a-3 promulgated thereunder</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>Y</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Transamerica Life Insurance Company"/>
      <registrantClassificationType>N-4</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Michael Gordon Rae</ccoName>
          <crdNumber>004850279</crdNumber>
          <ccoStreet1>1801 California Street</ccoStreet1>
          <ccoCity>Denver</ccoCity>
          <ccoStateCountry ccoState="US-CO" ccoCountry="US"/>
          <ccoZipCode>80202</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-30816"/>
      </releaseNumbers>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Transamerica Capital, Inc.</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-24829</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000008217</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-CA" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>PricewaterhouseCoopers LLP</publicAccountantName>
          <pcaobNumber>00238</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-NY" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
    </registrantInfo>
    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>Transamerica Life Insurance Company</depositorName>
          <depositorCrdNo>N/A</depositorCrdNo>
          <depositorLei>IESWU3ORVB7T21TZOK62</depositorLei>
          <depositorStateCountry depositorState="US-IA" depositorCountry="US"/>
          <depositorUltimateParentname>Aegon N.V.</depositorUltimateParentname>
        </depositor>
      </depositors>
      <uitAdmins>
        <uitAdmin>
          <uitAdminName>Transamerica Life Insurance Company</uitAdminName>
          <uitAdminLei>IESWU3ORVB7T21TZOK62</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-IA" uitAdminCountry="US"/>
          <isUitAdminAffiliated>Y</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
      </uitAdmins>
      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount isRegistrantSeparateInsuranceAccount="Y" separateAccountSeriesId="S000006417"/>
      <numOfContracts>314853</numOfContracts>
      <contractSecurities>
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        <contractSecurity separateAccountSecurityName="Transamerica Freedom Variable Annuity" separateAccountContractId="C000017604" separateAccountTotalAsset="614434270.760000000000" numContractsSold="0" grossPremiumReceived="11668404.110000000000" grossPremiumReceivedSection1035="418157.730000000000" numContractsAffected="37" contractValueRedeemed="13003274.070000000000" contractValueRedeemedSection1035="7694630.630000000000" numContractsAffectedRedeemed="140"/>
        <contractSecurity separateAccountSecurityName="Transamerica Extra Variable Annuity" separateAccountContractId="C000127970" separateAccountTotalAsset="1473175099.430000000000" numContractsSold="0" grossPremiumReceived="20615801.720000000000" grossPremiumReceivedSection1035="656480.410000000000" numContractsAffected="26" contractValueRedeemed="147244385.800000000000" contractValueRedeemedSection1035="22228270.990000000000" numContractsAffectedRedeemed="483"/>
        <contractSecurity separateAccountSecurityName="Transamerica Liberty Variable Annuity" separateAccountContractId="C000127972" separateAccountTotalAsset="3916730291.870000000000" numContractsSold="0" grossPremiumReceived="17365851.300000000000" grossPremiumReceivedSection1035="688981.940000000000" numContractsAffected="19" contractValueRedeemed="350974861.540000000000" contractValueRedeemedSection1035="64868432.300000000000" numContractsAffectedRedeemed="1008"/>
        <contractSecurity separateAccountSecurityName="Transamerica Principium II Variable Annuity" separateAccountContractId="C000127974" separateAccountTotalAsset="666672809.890000000000" numContractsSold="0" grossPremiumReceived="27010792.630000000000" grossPremiumReceivedSection1035="15772.660000000000" numContractsAffected="2" contractValueRedeemed="67201197.050000000000" contractValueRedeemedSection1035="17255183.850000000000" numContractsAffectedRedeemed="163"/>
        <contractSecurity separateAccountSecurityName="Transamerica Axiom Variable Annuity" separateAccountContractId="C000127975" separateAccountTotalAsset="1963019943.520000000000" numContractsSold="0" grossPremiumReceived="12313729.160000000000" grossPremiumReceivedSection1035="140000.000000000000" numContractsAffected="1" contractValueRedeemed="290654564.850000000000" contractValueRedeemedSection1035="74594697.940000000000" numContractsAffectedRedeemed="1064"/>
        <contractSecurity separateAccountSecurityName="Transamerica Advisor Elite Variable Annuity" separateAccountContractId="C000127977" separateAccountTotalAsset="27260371.480000000000" numContractsSold="0" grossPremiumReceived="2400.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="3437229.660000000000" contractValueRedeemedSection1035="29643.060000000000" numContractsAffectedRedeemed="4"/>
        <contractSecurity separateAccountSecurityName="Transamerica Advisor Elite II" separateAccountContractId="C000125107" separateAccountTotalAsset="21421780.060000000000" numContractsSold="0" grossPremiumReceived="347850.200000000000" grossPremiumReceivedSection1035="25855.090000000000" numContractsAffected="1" contractValueRedeemed="826324.190000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Income Elite Variable Annuity" separateAccountContractId="C000127976" separateAccountTotalAsset="3561118.210000000000" numContractsSold="0" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="0.000000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Transamerica Income Elite II" separateAccountContractId="C000125108" separateAccountTotalAsset="29023330.940000000000" numContractsSold="0" grossPremiumReceived="1857294.840000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="760648.460000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Members Extra Variable Annuity" separateAccountContractId="C000127971" separateAccountTotalAsset="10277339.950000000000" numContractsSold="0" grossPremiumReceived="14376.430000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="519908.410000000000" contractValueRedeemedSection1035="73939.910000000000" numContractsAffectedRedeemed="14"/>
        <contractSecurity separateAccountSecurityName="Members Variable Annuity Series" separateAccountContractId="C000127795" separateAccountTotalAsset="550772579.599999000000" numContractsSold="375" grossPremiumReceived="13910909.600000000000" grossPremiumReceivedSection1035="3179658.310000000000" numContractsAffected="41" contractValueRedeemed="13892535.160000000000" contractValueRedeemedSection1035="1260154.720000000000" numContractsAffectedRedeemed="34"/>
        <contractSecurity separateAccountSecurityName="Members Freedom Variable Annuity" separateAccountContractId="C000128470" separateAccountTotalAsset="10586016.740000000000" numContractsSold="0" grossPremiumReceived="9500.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="2223906.690000000000" contractValueRedeemedSection1035="724448.620000000000" numContractsAffectedRedeemed="25"/>
        <contractSecurity separateAccountSecurityName="Members Landmark Variable Annuity" separateAccountContractId="C000017605" separateAccountTotalAsset="353043779.580000000000" numContractsSold="0" grossPremiumReceived="1056047.450000000000" grossPremiumReceivedSection1035="18494.390000000000" numContractsAffected="1" contractValueRedeemed="21662728.420000100000" contractValueRedeemedSection1035="1507270.690000000000" numContractsAffectedRedeemed="35"/>
        <contractSecurity separateAccountSecurityName="Members Liberty Variable Annuity" separateAccountContractId="C000127973" separateAccountTotalAsset="17266189.900000000000" numContractsSold="0" grossPremiumReceived="149600.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="1299003.000000000000" contractValueRedeemedSection1035="229284.240000000000" numContractsAffectedRedeemed="2"/>
        <contractSecurity separateAccountSecurityName="Transamerica Retirement Income Plus" separateAccountContractId="C000125286" separateAccountTotalAsset="248541689.270000000000" numContractsSold="0" grossPremiumReceived="756277.790000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="1086986.160000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Partners Variable Annuity Series" separateAccountContractId="C000128575" separateAccountTotalAsset="67687517.620000000000" numContractsSold="0" grossPremiumReceived="1415740.620000000000" grossPremiumReceivedSection1035="168659.080000000000" numContractsAffected="7" contractValueRedeemed="1646581.100000000000" contractValueRedeemedSection1035="323556.240000000000" numContractsAffectedRedeemed="14"/>
        <contractSecurity separateAccountSecurityName="Transamerica Axiom II" separateAccountContractId="C000125095" separateAccountTotalAsset="4365089562.869980000000" numContractsSold="7170" grossPremiumReceived="282815524.100000000000" grossPremiumReceivedSection1035="73573130.010000000000" numContractsAffected="1409" contractValueRedeemed="242117343.840000000000" contractValueRedeemedSection1035="40738495.770000000000" numContractsAffectedRedeemed="672"/>
        <contractSecurity separateAccountSecurityName="Transamerica Variable Annuity I-Share" separateAccountContractId="C000178598" separateAccountTotalAsset="22857034.160000000000" numContractsSold="352" grossPremiumReceived="352.000000000000" grossPremiumReceivedSection1035="9504865.000000000000" numContractsAffected="148" contractValueRedeemed="1126268.060000000000" contractValueRedeemedSection1035="642304.730000000000" numContractsAffectedRedeemed="1"/>
        <contractSecurity separateAccountSecurityName="Transamerica Inspire Variable Annuity" separateAccountContractId="C000180728" separateAccountTotalAsset="123515677.320000000000" numContractsSold="97" grossPremiumReceived="2078936.020000000000" grossPremiumReceivedSection1035="1064860.470000000000" numContractsAffected="28" contractValueRedeemed="37307.250000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Transamerica Variable Annuity O-Share" separateAccountContractId="C000130280" separateAccountTotalAsset="2729854264.360010000000" numContractsSold="10413" grossPremiumReceived="388576389.510001000000" grossPremiumReceivedSection1035="98032501.730000100000" numContractsAffected="3018" contractValueRedeemed="55222419.350000000000" contractValueRedeemedSection1035="2544879.560000000000" numContractsAffectedRedeemed="52"/>
        <contractSecurity separateAccountSecurityName="Transamerica Principium III" separateAccountContractId="C000125106" separateAccountTotalAsset="835224897.360000000000" numContractsSold="536" grossPremiumReceived="33739471.160000000000" grossPremiumReceivedSection1035="15826847.590000000000" numContractsAffected="169" contractValueRedeemed="36493741.530000000000" contractValueRedeemedSection1035="5675929.490000000000" numContractsAffectedRedeemed="64"/>
        <contractSecurity separateAccountSecurityName="Transamerica Landmark Variable Annuity" separateAccountContractId="C000017603" separateAccountTotalAsset="9002141926.420000000000" numContractsSold="1" grossPremiumReceived="73375419.380000000000" grossPremiumReceivedSection1035="2444688.250000000000" numContractsAffected="61" contractValueRedeemed="626220086.510000000000" contractValueRedeemedSection1035="68485000.260000000000" numContractsAffectedRedeemed="1651"/>
      </contractSecurities>
      <isRule6C7Reliance>Y</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
    </unitInvestmentTrust>
    <signature registrantSignedName="SEPARATE ACCOUNT VA B" signedDate="2019-03-12" signature="/s/ Eric J. Martin" title="Controller, Senior Vice President and Assistant Treasurer"/>
  </formData>
</edgarSubmission>
