MERRILL LYNCH LIFE VARIABLE ANNUITY SEPARATE ACCOUNT B
24F-2NT, 1995-02-24
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                    Rule 24f-2 Notice for Merrill Lynch Life
                       Variable Annuity Separate Account B
                                File No. 33-45379




1.   This Notice is filed for the fiscal year ended December 31, 1994;

2.   There were no variable annuity contracts ("contracts") which had been
     registered under the Securities Act of 1933 other than pursuant to this
     section but which remained unsold at the beginning of such fiscal year;

3.   There were no contracts registered during such fiscal year other than
     pursuant to this section;

4.   The amount of contracts sold during such fiscal year was $10,349,352;

5.   The amount of contracts sold during such fiscal year in reliance upon
     registration pursuant to this section was $10,349,352; and

6.   The amount of redemptions made with respect to contracts during the fiscal
     year was $9,304,877.  The filing fee computed in accordance with
     paragraph (c) of Rule 24f-2 is $360.16.(1)




February 23, 1995
                         Merrill Lynch Life Variable Annuity
                         Separate Account B
                                   (Registrant)


                         By:  Merrill Lynch Life Insurance Company
                                   (Depositor)



                         By:  /s/  Joseph E. Crowne
                              ----------------------------------------
                              Joseph E. Crowne
                              Chief Financial Officer



(1)($10,349,352 - $9,304,877) x .00034482758 = $360.16



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