UNITED OF OMAHA SEPARATE ACCOUNT C
24F-2NT, 1999-03-01
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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:
               United of Omaha Separate Account C

3.      Investment Company Act File Number:
               811-8190

        Securities Act File Number:
               333-51051

4.      Last day of fiscal year for which this notice is filed: 12/31/98

5.      Calculation of registration fee:
               (i)  Aggregate  sale price of  securities  sold during the fiscal
               year pursuant to rule 24(f):
                                                                  $170,649

               (ii) Aggregate price of securities redeemed or repurchased during
               the fiscal year:
                                         $0

               (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):
                                                                  --$0

               (v) Net sales - if Item 5(i) is greater than Item 5(iv) [subtract
               Item 5(iv) from Item 5(i)]:
                                                                  $170,649

               (vi)  Redemption  credits  available for use in future years - if
               Item 5(i) is less than Item 5(iv)  [subtract Item 5(iv) from Item
               5(i)]:
                                         $(0)

              (vii) Multiplier for determining registration fee (see Instruction
               C.9):
                                                                  x0.000278

               (viii)   Registration   Fee  due  (multiply  Item  5(v)  by  Item
               5(vii)](enter "0" if no fee is due:
                                                                  =$47.44

8. Total of the amount of the  registration  fee due plus any interest due [line
5(viii) plus line 7]:
                                                                  =$47.44

9.  Date  the  registration  fee  and  any  interest  payment  was  sent  to the
Commission's lockbox depository:
                                                               February 26, 1999
               Method of Delivery:  Wire Transfer

SIGNATURES

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

By:     /s/  Kenneth W. Reitz

Title:  First Vice President & Counsel

Date:   February 26, 1999





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