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Exhibit 10(b)
CONSENT OF INDEPENDENT ACCOUNTANTS
To the Board of Directors
State Farm Life and Accident Assurance Company
We hereby consent to the use in Post-Effective Amendment No. 5 of the
Registration Statement of State Farm Life and Accident Assurance Company
Variable Annuity Separate Account on Form N-4 (No. 333-57579) of our report
dated February 22, 2000, on our audits of the statutory financial statements
of State Farm Life and Accident Assurance Company. We also consent to the
reference to our Firm under the heading "Experts" in the Statement of
Additional Information.
/s/ PricewaterhouseCoopers LLP
Chicago, Illinois
August 18, 2000
