GUARDIAN SEPARATE ACCOUNT M
N-8A, 1997-09-16
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                    FORM N-8A

                          NOTIFICATION OF REGISTRATION
                      FILED PURSUANT TO SECTION 8(a) OF THE
                         INVESTMENT COMPANY ACT OF 1940



The undersigned investment company hereby notifies the Securities and Exchange
Commission that it registers under and pursuant to the provisions of Section
8(a) of the Investment Company Act of 1940 and in connection with such
notification of registration submits the following information:

         Name:             THE GUARDIAN SEPARATE ACCOUNT M

         Address of Principal business office:

                           c/o The Guardian Insurance & Annuity Company, Inc.
                           201 Park Avenue South
                           New York, New York 10003

         Telephone Number: 212-598-8000

         Name and address of agent for service of process:

                           Richard T. Potter, Jr., Esq.
                           The Guardian Insurance & Annuity Company, Inc.
                           201 Park Avenue South
                           New York, New York 10003


Registrant is filing a Registration Statement pursuant to Section 8(b) of the
Investment Company Act of 1940 concurrently with the filing of Form N-8A:


           Yes |X|                    No |_|

<PAGE>

                                   SIGNATURES


         Pursuant to the requirements of the Investment Company Act of 1940, the
Registrant has caused this notification of registration to be duly signed on its
behalf in the City of New York and the State of New York on the 15th day of
September, 1997.


                                            THE GUARDIAN SEPARATE ACCOUNT M
                                                      (Registrant)

                                            THE GUARDIAN INSURANCE & ANNUITY
                                                      COMPANY, INC.
                                                      (Depositor)


                                            By /s/ Richard T. Potter, Jr.
                                               ---------------------------------
                                                   Richard T. Potter, Jr.
                                                   Vice President and Counsel



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