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[Letterhead of Sutherland Asbill & Brennan LLP]
August 1, 2000
State Farm Life and Accident Assurance Company
One State Farm Plaza
Bloomington, Illinois 61710-0001
Gentlemen:
We hereby consent to the reference to our name under the caption "Legal
Matters" in the prospectus filed as part of Post-Effective Amendment No. 5 to
the registration statement on Form N-4 for State Farm Life and Accident
Assurance Company Variable Annuity Separate Account (File No. 333-57579). In
giving this consent, we do not admit that we are in the category of persons
whose consent is required under Section 7 of the Securities Act of 1933.
Sincerely,
SUTHERLAND ASBILL & BRENNAN LLP
By: /s/ Stephen E. Roth
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Stephen E. Roth, Esq.
