LINCOLN LIFE & ANNUITY FLEXIBLE PREM VARI LIFE ACCT M
497, 1999-11-10
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               THIS IS A SUPPLEMENT DATED NOVEMBER 10, 1999 TO THE
  LINCOLN LIFE AND ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M PROSPECTUS
                               DATED MAY 13, 1999.



                    CHANGE TO DIRECTORS AND OFFICERS OF LLANY

The  section  entitled "Directors and Officers of LLANY" on page 31 of the
Prospectus dated  May  13,  1999  entitled  "1999  VUL-I  Product  and  Funds
Prospectuses" is amended as follows:

        The following information is added:

<TABLE>
<CAPTION>
    <S>                                    <C>
    JOANNE B. COLLINS                      President and Treasurer, Lincoln Life and Annuity Company of
    President and Director                 New York [9/99 to present].  Formerly: Second Vice President,
                                           Lincoln National Corporation [4/96-8/99] and Second Vice
                                           President, Lincoln National Health & Casualty Company
                                           [11/94-3/96].
</TABLE>

Information  pertaining to Kathleen R. Gorman and Philip L. Holstein, who are no
longer with LLANY, is deleted in its entirety.



    PLEASE REVIEW THIS SUPPLEMENT CAREFULLY AND KEEP IT WITH YOUR PROSPECTUS.


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