STATE FARM LIFE & ACCIDENT ASS CO VAR ANN SEP ACCT
N-30B-2, 1999-09-02
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State Farm Life and Accident Assurance Company Variable Annuity
Separate Account


                                                         One State Farm Plaza
                                                   Bloomington, IL 61710-0001
                                                                (309)766-2029



August 30, 1999

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549


Re:  State Farm Life and Accident Assurance Company Variable Annuity Separate
     Account
     File No. 811-08831
     Rule 30b2-1 Filing


Commissioners:

As required by Rule 30d-2 under the Investment Company Act of 1940, as amended
(the "Act"), State Farm Life and Accident Assurance Company Variable Annuity
Separate Account, a unit investment trust registered under the Act, recently
mailed to its policy owners the semi annual report for the underlying management
investment company, State Farm Variable Product Trust.  This filing constitutes
our filing of that report as required by Rule 30b2-1 under the Act.

Pursuant to Rule 30d-1 under the Act, on August 26, 1999, State Farm Variable
Product Trust (File No. 811-08073) filed its semi annual report with the
Commission via EDGAR.  To the extent necessary, that filing is incorporated
herein by reference.

Sincerely,



/s/ Lynda Krueger
Superintendent





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