STATE FARM LIFE & ACCIDENT ASSUR CO VAR LIFE SEP ACCT
N-30B-2, 1999-03-04
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State Farm Life and Accident Assurance Company Variable Life Separate Account


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




March 4, 1999

VIA EDGAR

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


Re:  State Farm Life and Accident Assurance Company Variable Life
     Separate Account
     File No. 811-09017
     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 March 3, 1999, 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
Senior Mutual Funds Coordinator





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