STATE FARM LIFE & ACCIDENT ASS CO VAR ANN SEP ACCT
N-30B-2, 2000-02-28
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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


February 28, 2000

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 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 February 24, 2000, State Farm Variable
Product Trust (File No. 811-08073) filed its 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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