The Lincoln National Life Insurance Company:
              Lincoln Life Flexible Premium Variable Life Account M
              Lincoln Life Flexible Premium Variable Life Account R

                                      VUL-1
                                     SVUL-1

                   Lincoln Life & Annuity Company of New York:
         Lincoln Life & Annuity Flexible Premium Variable Life Account M

                                      VUL-1


                       Supplement dated December 12, 2007

This supplement to your most recent prospectus outlines a change to the
investment options offered in your variable life policy. Please take the
appropriate action if this information applies to you.

Effective with the close of business on January 25, 2008, the Premier VIT OpCap
Global Equity Fund (the "OpCap Fund") will be liquidated and dissolved. Between
now and January 18, 2008, you may transfer your policy value from the OpCap Fund
to any of the other available Sub-Accounts in your policy. If you have not
transferred your policy value to a different Sub-Account by January 18, 2008, we
will transfer any remaining policy value in the OpCap Fund to the LVIP Money
Market Fund. After that time, you may transfer your policy value from the LVIP
Money Market Fund to any of the other Sub-Accounts available. There is no charge
for a transfer made pursuant to the closing of the OpCap Fund, and this transfer
will not count against the number of transfers you are allowed under your
policy, if the transfer is made prior to or within thirty days after the closing
of the OpCap Fund.

In addition, you will also need to change your purchase payment allocations and
the allocations to any of the additional services (i.e., dollar cost averaging,
portfolio rebalancing, cross reinvestment and automatic withdrawal services)
that include assets from the OpCap Fund.




               Please retain this supplement for future reference.