<PAGE> 1
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
RULE 24F-NOTICE
KILICO Variable Annuity Separate Account
One Kemper Drive, Long Grove, Illinois 60049
File Numbers 2-72671
and 33-43501
Rule 24f-2(b)(1) under the Investment Company Act of 1940 ("1940 Act").
<TABLE>
<S> <C>
(i) Fiscal year for which notice is filed December 31, 1994
(fiscal year end)
(ii) The number of units of the same series,
if any, which had been registered under the
Securities Act of 1933 ("1933 Act") other than
pursuant to Rule 24f-2 but which remained unsold -0-
at the beginning of such fiscal year. (units)
(iii) The number of units, if any, registered during -0-
such fiscal year other than pursuant to Rule 24f-2. (units)
(iv) The number of units sold during such fiscal year. 434,548,026
(units)
(v) The number of units sold during such fiscal year 434,548,026
in reliance upon registration pursuant to Rule 24f-2. (units)
</TABLE>
_______________
* Computation of Fee Pursuant to Section 6(b) of the 1933 Act and
Rule 24f-2(c) under the 1940 Act.
<TABLE>
<S> <C> <C>
1. Actual aggregate sale price for which such units
were sold during the previous fiscal year. $785,506,378.72
2. Actual aggregate redemption price
of such units redeemed during
such previous fiscal year. $681,755,507.51
3. Actual aggregate redemption price
of such redeemed units previously
applied pursuant to Section 24e-s(a)
under the 1940 Act. ( -0- )
4. Adjustment to aggregate sale price. ** (681,755,507.51)
5. Aggregate sale price to be used as basis
of computation of fee. $103,750,871.21
6. Fee of 1/29th of 1 percent (.00034482758) $ 35,776.16
</TABLE>
*If the amount in 4 exceeds that in 1, the units represented by such excess
will hereafter be applied pursuant to Section 24(e)-2(a) under the 1940 Act.
<PAGE> 2
SIGNATURE
The undersigned Registrant has duly caused this Rule
24f-2 Notice to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Long Grove, State
of Illinois.
Dated: 24 February 1995 KILICO Variable Annuity
----------------------- Separate Account
-----------------------
By: /s/ Robert A. Daniel
-----------------------------
(Signature)
Robert A. Daniel
-----------------------------
(Name)
Vice President and Controller
-----------------------------
(Title)
Exhibit: Opinion of Counsel
<PAGE> 3
[KEMPER LIFE INSURANCE COMPANIES LETTERHEAD] [LOGO]
February 22, 1995
KILICO Variable Annuity Separate Account
One Kemper Drive
Long Grove, Illinois 60049
Dear Sir or Madam:
Reference is made to your Registration Statement under the Securities Act of
1933 (the "1933 Act") and the Investment Company Act of 1940 (the "1940 Act")
on Form N-4 and all amendments thereto and the Rule 24f-2 Notice ("Notice") to
be filed by you with the Securities and Exchange Commission pursuant to Rule
24f-2 under the 1940 Act for your fiscal year ended December 31, 1994.
Reference is also made to the 434,548,026 units (the "Units") specified in said
Notice as having been sold in reliance upon registration pursuant to Rule
24f-2. I have examined such documents, certificates and opinions and have made
such investigations as I have deemed necessary for the purposes of this
opinion.
It is my opinion that the Units, the registration of which the Notice makes
definite in number, were legally issued, fully paid and non-assessable. I
consent to the use of this opinion for or in your Registration Statement on
Form N-4 under the 1933 Act and the 1940 Act and the aforementioned Notice to
be filed pursuant to Rule 24f-2 under the 1940 Act.
Sincerely,
Frank J. Julian
Senior Counsel
FJJ/id