ING

                                             May 1, 2003

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549


          Re:  Variable Annuity Account B of ING Life
               Insurance & Annuity Company
               EDGAR CIK: 0000103005
               File Nos. 333-56297, 811-02512
               Certification pursuant to Rule 497(j)
               of the Securities Act of 1933, as amended (the "Securities Act")
               ---------------------------------------------------------------

Ladies and Gentlemen:

     Please be advised that in lieu of filing a copy of the ING VARIABLE ANNUITY
prospectus  and  Statement of  Additional  Information  under Rule 497(c) of the
Securities  Act for certain  deferred  combination  variable  and fixed  annuity
contracts,  we hereby  certify  the  following  pursuant  to Rule  497(j) of the
Securities Act:

     (1) The form of the prospectus and Statement of Additional Information that
would have been filed  under Rule  497(c) of the  Securities  Act would not have
differed  from that  contained  in the most  recent  registration  statement  or
amendment, and

     (2) The text of the most recent  registration  statement or  amendment  has
been filed electronically.

     If you have any questions,  comments,  or need more information,  please do
not hesitate to contact the undersigned at (610) 425-4139.


                              Sincerely,


                              /s/ Linda E. Senker
                              -----------------------
                              Linda E. Senker
                              Counsel




1475 Dunwoody Drive
West Chester, PA  19380-1478    Issued by ING Life
                                 Insurance & Annuity Company

                                Tel:  (610) 425-4139
                                Fax:  (610) 425-3520