<?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>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>
        <classInfo>
          <classId>C000124123</classId>
        </classInfo>
        <classInfo>
          <classId>C000017604</classId>
        </classInfo>
        <classInfo>
          <classId>C000127970</classId>
        </classInfo>
        <classInfo>
          <classId>C000127972</classId>
        </classInfo>
        <classInfo>
          <classId>C000127974</classId>
        </classInfo>
        <classInfo>
          <classId>C000127975</classId>
        </classInfo>
        <classInfo>
          <classId>C000127977</classId>
        </classInfo>
        <classInfo>
          <classId>C000125107</classId>
        </classInfo>
        <classInfo>
          <classId>C000127976</classId>
        </classInfo>
        <classInfo>
          <classId>C000125108</classId>
        </classInfo>
        <classInfo>
          <classId>C000127971</classId>
        </classInfo>
        <classInfo>
          <classId>C000127795</classId>
        </classInfo>
        <classInfo>
          <classId>C000128470</classId>
        </classInfo>
        <classInfo>
          <classId>C000017605</classId>
        </classInfo>
        <classInfo>
          <classId>C000127973</classId>
        </classInfo>
        <classInfo>
          <classId>C000125286</classId>
        </classInfo>
        <classInfo>
          <classId>C000216251</classId>
        </classInfo>
        <classInfo>
          <classId>C000128575</classId>
        </classInfo>
        <classInfo>
          <classId>C000125095</classId>
        </classInfo>
        <classInfo>
          <classId>C000178598</classId>
        </classInfo>
        <classInfo>
          <classId>C000180728</classId>
        </classInfo>
        <classInfo>
          <classId>C000130280</classId>
        </classInfo>
        <classInfo>
          <classId>C000125106</classId>
        </classInfo>
        <classInfo>
          <classId>C000017603</classId>
        </classInfo>
      </reportClass>
    </seriesClass>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2019-12-31" 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>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Transamerica Life Insurance Company"/>
      <registrantClassificationType>N-4</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Kristine Lynn Wright</ccoName>
          <crdNumber>002701204</crdNumber>
          <ccoStreet1>6400 C Street SW</ccoStreet1>
          <ccoCity>Cedar Rapids</ccoCity>
          <ccoStateCountry ccoState="US-IA" ccoCountry="US"/>
          <ccoZipCode>52499</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>Y</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>3069833</numOfContracts>
      <contractSecurities>
        <contractSecurity separateAccountSecurityName="Transamerica Variable Annuity Series" separateAccountContractId="C000124123" separateAccountTotalAsset="16457606298.569900000000" numContractsSold="7848" grossPremiumReceived="1583580682.050000000000" grossPremiumReceivedSection1035="313655393.210001000000" numContractsAffected="7867" contractValueRedeemed="1125817969.970000000000" contractValueRedeemedSection1035="152737869.080000000000" numContractsAffectedRedeemed="2887"/>
        <contractSecurity separateAccountSecurityName="Transamerica Freedom Variable Annuity" separateAccountContractId="C000017604" separateAccountTotalAsset="657464020.889998000000" numContractsSold="0" grossPremiumReceived="20273629.700000000000" grossPremiumReceivedSection1035="1698899.890000000000" numContractsAffected="68" contractValueRedeemed="93045539.150000000000" contractValueRedeemedSection1035="11927481.840000000000" numContractsAffectedRedeemed="164"/>
        <contractSecurity separateAccountSecurityName="Transamerica Extra Variable Annuity" separateAccountContractId="C000127970" separateAccountTotalAsset="1542855080.290000000000" numContractsSold="0" grossPremiumReceived="13303737.840000000000" grossPremiumReceivedSection1035="69695.440000000000" numContractsAffected="11" contractValueRedeemed="196334133.340000000000" contractValueRedeemedSection1035="28730454.020000000000" numContractsAffectedRedeemed="577"/>
        <contractSecurity separateAccountSecurityName="Transamerica Liberty Variable Annuity" separateAccountContractId="C000127972" separateAccountTotalAsset="3991088467.360010000000" numContractsSold="0" grossPremiumReceived="37550035.820000000000" grossPremiumReceivedSection1035="1703343.770000000000" numContractsAffected="32" contractValueRedeemed="486489442.080000000000" contractValueRedeemedSection1035="64778079.810000000000" numContractsAffectedRedeemed="999"/>
        <contractSecurity separateAccountSecurityName="Transamerica Principium II Variable Annuity" separateAccountContractId="C000127974" separateAccountTotalAsset="671725130.559999000000" numContractsSold="0" grossPremiumReceived="6100681.790000000000" grossPremiumReceivedSection1035="196465.760000000000" numContractsAffected="6" contractValueRedeemed="90812059.610000000000" contractValueRedeemedSection1035="19997150.140000000000" numContractsAffectedRedeemed="140"/>
        <contractSecurity separateAccountSecurityName="Transamerica Axiom Variable Annuity" separateAccountContractId="C000127975" separateAccountTotalAsset="1933852252.650000000000" numContractsSold="0" grossPremiumReceived="11720009.350000000000" grossPremiumReceivedSection1035="400074.890000000000" numContractsAffected="3" contractValueRedeemed="301519469.190000000000" contractValueRedeemedSection1035="64677837.190000000000" numContractsAffectedRedeemed="719"/>
        <contractSecurity separateAccountSecurityName="Transamerica Advisor Elite Variable Annuity" separateAccountContractId="C000127977" separateAccountTotalAsset="28114592.110000000000" numContractsSold="0" grossPremiumReceived="1155462.500000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="4653765.100000000000" contractValueRedeemedSection1035="1380772.630000000000" numContractsAffectedRedeemed="11"/>
        <contractSecurity separateAccountSecurityName="Transamerica Advisor Elite II" separateAccountContractId="C000125107" separateAccountTotalAsset="28154768.300000000000" numContractsSold="0" grossPremiumReceived="157425.590000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="2715097.470000000000" contractValueRedeemedSection1035="628522.610000000000" numContractsAffectedRedeemed="8"/>
        <contractSecurity separateAccountSecurityName="Income Elite Variable Annuity" separateAccountContractId="C000127976" separateAccountTotalAsset="3806497.030000000000" numContractsSold="0" grossPremiumReceived="2600.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="204747.990000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Transamerica Income Elite II" separateAccountContractId="C000125108" separateAccountTotalAsset="32507834.760000000000" numContractsSold="0" grossPremiumReceived="245167.020000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="1637748.730000000000" contractValueRedeemedSection1035="292324.740000000000" numContractsAffectedRedeemed="1"/>
        <contractSecurity separateAccountSecurityName="Members Extra Variable Annuity" separateAccountContractId="C000127971" separateAccountTotalAsset="10653918.410000000000" numContractsSold="0" grossPremiumReceived="115421.900000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="503901.610000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Members Variable Annuity Series" separateAccountContractId="C000127795" separateAccountTotalAsset="619131281.540000000000" numContractsSold="121" grossPremiumReceived="24184114.550000000000" grossPremiumReceivedSection1035="2857565.630000000000" numContractsAffected="88" contractValueRedeemed="42206759.680000000000" contractValueRedeemedSection1035="3747493.340000000000" numContractsAffectedRedeemed="114"/>
        <contractSecurity separateAccountSecurityName="Members Freedom Variable Annuity" separateAccountContractId="C000128470" separateAccountTotalAsset="11098467.020000000000" numContractsSold="0" grossPremiumReceived="261858.990000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="1288872.370000000000" contractValueRedeemedSection1035="503901.610000000000" numContractsAffectedRedeemed="21"/>
        <contractSecurity separateAccountSecurityName="Members Landmark Variable Annuity" separateAccountContractId="C000017605" separateAccountTotalAsset="326362874.090000000000" numContractsSold="0" grossPremiumReceived="2845032.850000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="73795003.810000000000" contractValueRedeemedSection1035="6510891.990000000000" numContractsAffectedRedeemed="237"/>
        <contractSecurity separateAccountSecurityName="Members Liberty Variable Annuity" separateAccountContractId="C000127973" separateAccountTotalAsset="16989167.380000000000" numContractsSold="0" grossPremiumReceived="102832.380000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="2585867.620000000000" contractValueRedeemedSection1035="154781.880000000000" numContractsAffectedRedeemed="9"/>
        <contractSecurity separateAccountSecurityName="Transamerica Retirement Income Plus" separateAccountContractId="C000125286" separateAccountTotalAsset="250241551.270000000000" numContractsSold="0" grossPremiumReceived="1330584.300000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="19021250.460000000000" contractValueRedeemedSection1035="230432.010000000000" numContractsAffectedRedeemed="1"/>
        <contractSecurity separateAccountSecurityName="Transamerica Advisory Annuity" separateAccountContractId="C000216251" separateAccountTotalAsset="0.000000000000" numContractsSold="0" grossPremiumReceived="0.000000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="0.000000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Partners Variable Annuity Series" separateAccountContractId="C000128575" separateAccountTotalAsset="81351293.120000000000" numContractsSold="0" grossPremiumReceived="1779400.470000000000" grossPremiumReceivedSection1035="167038.330000000000" numContractsAffected="4" contractValueRedeemed="5381070.800000000000" contractValueRedeemedSection1035="133175.910000000000" numContractsAffectedRedeemed="11"/>
        <contractSecurity separateAccountSecurityName="Transamerica Axiom II" separateAccountContractId="C000125095" separateAccountTotalAsset="4832854255.950000000000" numContractsSold="1537" grossPremiumReceived="350522415.100000000000" grossPremiumReceivedSection1035="132593925.690000000000" numContractsAffected="2097" contractValueRedeemed="607070648.800000000000" contractValueRedeemedSection1035="120683855.040000000000" numContractsAffectedRedeemed="1653"/>
        <contractSecurity separateAccountSecurityName="Transamerica Variable Annuity I-Share" separateAccountContractId="C000178598" separateAccountTotalAsset="81323689.910000000000" numContractsSold="229" grossPremiumReceived="51286808.880000000000" grossPremiumReceivedSection1035="30734700.380000000000" numContractsAffected="389" contractValueRedeemed="4033851.200000000000" contractValueRedeemedSection1035="1221107.930000000000" numContractsAffectedRedeemed="11"/>
        <contractSecurity separateAccountSecurityName="Transamerica Inspire Variable Annuity" separateAccountContractId="C000180728" separateAccountTotalAsset="303981825.980000000000" numContractsSold="851" grossPremiumReceived="151128081.370000000000" grossPremiumReceivedSection1035="20614668.510000000000" numContractsAffected="431" contractValueRedeemed="4807198.010000000000" contractValueRedeemedSection1035="0.000000000000" numContractsAffectedRedeemed="0"/>
        <contractSecurity separateAccountSecurityName="Transamerica Variable Annuity O-Share" separateAccountContractId="C000130280" separateAccountTotalAsset="3441752241.510000000000" numContractsSold="2861" grossPremiumReceived="412170650.190000000000" grossPremiumReceivedSection1035="86711245.420000000000" numContractsAffected="2570" contractValueRedeemed="124218010.630000000000" contractValueRedeemedSection1035="7659125.880000000000" numContractsAffectedRedeemed="151"/>
        <contractSecurity separateAccountSecurityName="Transamerica Principium III" separateAccountContractId="C000125106" separateAccountTotalAsset="894553470.100002000000" numContractsSold="258" grossPremiumReceived="56193840.940000000000" grossPremiumReceivedSection1035="29873869.060000000000" numContractsAffected="476" contractValueRedeemed="113104945.510000000000" contractValueRedeemedSection1035="34171222.000000000000" numContractsAffectedRedeemed="296"/>
        <contractSecurity separateAccountSecurityName="Transamerica Landmark Variable Annuity" separateAccountContractId="C000017603" separateAccountTotalAsset="9283309920.559940000000" numContractsSold="0" grossPremiumReceived="112540849.840000000000" grossPremiumReceivedSection1035="5543017.690000000000" numContractsAffected="212" contractValueRedeemed="1224799085.860000000000" contractValueRedeemedSection1035="86305377.950000000000" numContractsAffectedRedeemed="3372"/>
      </contractSecurities>
      <isRule6C7Reliance>Y</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
    </unitInvestmentTrust>
    <signature registrantSignedName="SEPARATE ACCOUNT VA B" signedDate="2020-03-12" signature="/s/ Fred Gingerich" title="Controller"/>
  </formData>
</edgarSubmission>
