September 3, 1999

SUPPLEMENT TO STATEMENT
OF ADDITIONAL INFORMATION
DATED MAY 1, 1999
of
Fortis Benefits Insurance Company
for
Flexible Premium Variable Annuities


The paragraph on page 2 under the section entitled "Fortis Benefits"
which refers to the Standard & Poor's rating of Fortis Benefits
Insurance Company is amended to indicate that the rating by Standard
& Poor's is AA-, which is defined as an insurer who offers "very
strong financial strength."



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