UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


Date of Report:  October 31, 2001



            First Golden American Life Insurance Company of New York
             (Exact name of registrant as specified in its charter)




New York                '33 Act Numbers: 333-16279            # 13-3919096
(State or other                          333-77385    (IRS Employer I.D. Number)
jurisdiction            (Commission File Numbers)
of incorporation)



1000 Woodbury Road, Suite 102
Woodbury, NY                                                  11797
(Address of principal executive offices)                      (Zip Code)



Registrant's telephone number, including area code ..........800-963-9539.


<PAGE>

This  filing is made in  accordance  with Item 5 of Form 8-K:  Other  Events and
Regulation FD Disclosure

On September 25, 2001, the Board of Directors of First Golden American Life
Insurance Company of New York ("Registrant") approved a plan of merger to merge
Registrant into ReliaStar Life Insurance Company of New York ("RLNY"). The
merger is anticipated to be effective on January 1, 2002, subject to the
approval of the Insurance Department of the State of New York.

Incorporated herein by reference is a prospectus supplement filed with the
Securities and Exchange Commission on October 19, 2001, on Form 497 under the
Securities Act of 1933 (File No. 333-16501), which describes the proposed
transaction and contains financial information on RLNY. The prospectus
supplement has been included as an exhibit item to this Form 8-K filing.




                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                    First Golden American Life Insurance Company of New York
                    --------------------------------------------------------
                                        (Registrant)



Date:  October 31, 2001                         /s/ David L. Jacobson
                                         _______________________________________
                                                   (Signature)
[{"type": "8-K", "sequence": "1", "filename": "form8-k2.txt", "description": "FORM 8-K", "secsgml_size_bytes": 2468}]
{"company-data": {"conformed-name": "FIRST GOLDEN AMERICAN LIFE INSURANCE CO OF NEW YORK", "cik": "0001026974", "assigned-sic": "", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-16279", "film-number": "1771813"}, "business-address": {"street1": "1475 DUNWOODY ROAD", "street2": "C/O MARILYN TALMAN", "city": "WEST CHESTER", "state": "PA", "zip": "19380-1478", "phone": "610-425-3516"}, "mail-address": {"street1": "1475 DUNWOODY ROAD", "street2": "P.O. BOX 2700", "city": "WEST CHESTER", "state": "PA", "zip": "19380-1478"}}
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report:  October 31, 2001

            First Golden American Life Insurance Company of New York
             (Exact name of registrant as specified in its charter)

New York                '33 Act Numbers: 333-16279            # 13-3919096
(State or other                          333-77385    (IRS Employer I.D. Number)
jurisdiction            (Commission File Numbers)
of incorporation)

1000 Woodbury Road, Suite 102
Woodbury, NY                                                  11797
(Address of principal executive offices)                      (Zip Code)

Registrant's telephone number, including area code ..........800-963-9539.
This  filing is made in  accordance  with Item 5 of Form 8-K:  Other  Events and
Regulation FD Disclosure

On September 25, 2001, the Board of Directors of First Golden American Life
Insurance Company of New York ("Registrant") approved a plan of merger to merge
Registrant into ReliaStar Life Insurance Company of New York ("RLNY"). The
merger is anticipated to be effective on January 1, 2002, subject to the
approval of the Insurance Department of the State of New York.

Incorporated herein by reference is a prospectus supplement filed with the
Securities and Exchange Commission on October 19, 2001, on Form 497 under the
Securities Act of 1933 (File No. 333-16501), which describes the proposed
transaction and contains financial information on RLNY. The prospectus
supplement has been included as an exhibit item to this Form 8-K filing.

                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                    First Golden American Life Insurance Company of New York
                    --------------------------------------------------------
                                        (Registrant)

Date:  October 31, 2001                         /s/ David L. Jacobson
                                         _______________________________________
                                                   (Signature)