LINCOLN BENEFIT LIFE VARIABLE ANNUITY ACCOUNT
24F-2NT, 2000-03-24
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                   FORM 24F-2

                        Annual Notice of Securities Sold
                             Pursuant to Rule 24f-2

1.       Name and address of issuer:


         Lincoln Benefit Life Variable Annuity Account
         2940 South 84th Street
         Lincoln, NE 68506-4142


2.       The name of each series or class of  securities  for which this Form is
         filed  (If the  Form is being  filed  for all  series  and  classes  of
         securities  of the  issuer,  check  the box but do not list  series  or
         classes): [ ]

         Variable Portion of Variable Annuity Contracts

3.       Investment Company Act File Number:         811-7924


         Securities Act File Number:        333-50545


4(a).    Last day of fiscal year for which this Form is filed:

         December 31, 1999

4(b) [ ] Check box if this Form is being filed late (i.e., more than 90 calendar
     days after the end of the issuer's fiscal year). (See Instruction A.2)

Note: If the Form is being filed late, interest must be paid on the registration
fee due.

         N/A

4(c).  [ ] Check box if this is the last  time the  issuer  will be filing  this
Form.


<PAGE>


5.       Calculation of registration fee:

     (i)  Aggregate  sale  price of  securities  sold  during  the  fiscal  year
          pursuant to section 24(f):

                  $    1,069,283,101

     (ii) Aggregate  price of  securities  redeemed  or  repurchased  during the
          fiscal year:

                  $    723,681,960

     (iii)Aggregate  price of  securities  redeemed  or  repurchased  during any
          prior  fiscal year ending no earlier  than  October 11, 1995 that were
          not  previously  used  to  reduce  registration  fees  payable  to the
          Commission:

                  $         0

     (iv) Total available redemption credits [add Items 5(ii) and 5(iii)]:

                  -$    723,681,960

     (v)  Net sales B if Item 5(i) is  greater  than Item 5(iv)  [subtract  Item
          5(iv) from Item 5(i)]:

                  $    345,601,141

     (vi) Redemption credits available for use in future years B if Item 5(i) is
          less than Item 5(iv) [subtract Item 5(iv) from Item 5(i)]:

                  $ (                                  )

     (vii) Multiplier for determining registration fee (See Instruction C.9):

                  x      .000264

     (viii) Registration  fee due [multiply Item 5(v) by item 5(vii)] (enter "0"
          if no fee is due):

                  =$    91,238.70

6.   Prepaid Shares

If the response to Item 5(i) was determined by deducting an amount of securities
that were registered  under the Securities Act of 1933 pursuant to rule 24e-2 as
in effect before October 11, 1997, then report the amount of securities  (number
of shares or other units) deducted here:_ 0 _. If there is a number of shares or
other units that were registered  pursuant to rule 24e-2 remaining unsold at the
end of the fiscal year for which this form is filed that were  available for use
by the issuer in future fiscal years, then state that number here: __0__.

7.   Interest  due - if this Form is being filed more than 90 days after the end
     of the issuer's fiscal year (see Instruction D):

                  +$   0


<PAGE>




8.   Total of the amount of the registration fee due plus any interest due [line
     5(viii) plus line 7]:


                  =$     91,238.70

9.   Date  the  registration  fee  and  any  interest  payment  was  sent to the
     Commission's lockbox depository:

         Method of Delivery:

                  [x ]     Wire Transfer           March 23, 2000
                  [  ]     Mail or other means



                                   SIGNATURES

This  report has been  signed  below by the  following  persons on behalf of the
issuer and in the capacities and on the dates indicated.

By (Signature and Title)*

                 /s/ Carol S. Watson
                 -----------------------------------------------------
                     Carol S. Watson
                     Senior Vice President, General Counsel, and Secretary


Date       March 23, 2000
         ---------------------------


*Please print the name and title of the signing officer below the signature.


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