THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES -- SUPPLEMENT DATED
MARCH 20, 2000, TO PROSPECTUSES FOR:

EQUITABLE ACCUMULATOR(SM)                      EQUITABLE ACCUMULATOR SELECT(SM)
Combination variable and fixed                 Combination variable and fixed
deferred annuity                               deferred annuity
Prospectus dated March 1, 2000                 Prospectus dated October 18, 1999
                                               as revised March 1, 2000

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This supplement modifies certain information in the above-referenced
prospectuses with respect to the guaranteed minimum income benefit under the
baseBUILDER(R) option. If you elect to exercise your guaranteed minimum income
option under baseBUILDER you will now be able to choose from the following
payout options:

o  a life annuity fixed payout option
o  an Income Manager level payment life with a period certain payout option
   (subject to state availability).

We make both payout options available on a single life or joint and survivor
life basis. Unless otherwise indicated, all other information included in the
prospectuses remains unchanged. The terms and section headings we use in this
supplement have the same meaning as in the prospectuses.

1. The third paragraph in "Our baseBUILDER option" under  "Contract features
   and benefits" in the prospectuses is deleted and replaced with:

        "The guaranteed minimum income benefit guarantees you a minimum amount
        of fixed income under your choice of a life annuity fixed payout option
        or an Income Manager level payment life with a period certain payout
        option (subject to state availability). You choose which of these
        payout options you want and whether you want the option to be paid on a
        single or joint life basis at the time you exercise your guaranteed
        minimum income benefit. The maximum period certain available under the
        Income Manager payout option is 10 years. This period may be shorter,
        depending on the annuitant's age when you exercise your guaranteed
        minimum income benefit and the type of contract you own. We may also
        make other forms of payout options available. For a description of
        payout options, see "Your annuity payout options" in "Accessing your
        money" later in this prospectus."

2. The following is added at the end of the sixth paragraph in "Our baseBUILDER
   option" under "Contract features and benefits" in the prospectuses:

        "You should also consider that the guaranteed annuity purchase factors
        we use to determine your Income Manager benefit under baseBUILDER are
        more conservative than the guaranteed annuity purchase factors we use
        for the Income Manager payout annuity option. This means that, assuming
        the same amount is applied to purchase the benefit and that we use
        guaranteed annuity purchase factors to compute the benefit, each
        periodic payment under the baseBUILDER Income Manager will be smaller
        than each periodic payment under the Income Manager payout annuity
        option."

4. All references to "life annuity payout option" are changed to "payout option"
in the fifth paragraph under "Our baseBUILDER option" and in the first paragraph
under "Exercise of guaranteed minimum income benefit," which are both in
"Contract features and benefits" in the prospectuses.

5. The third sentence of the second paragraph in "Your annuity payout options"
under "Accessing your money" in the prospectuses is deleted and replaced with:

        "In addition, if you are exercising your guaranteed minimum income
        benefit under baseBUILDER, your choice of payout options are those that
        are available under the baseBUILDER (see "Our baseBUILDER option.")


ACCSUPP 32000