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    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001069590</cik>
          <ccc>XXXXXXXX</ccc>
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      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
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      <reportClass>
        <rptIncludeAllClassesFlag>true</rptIncludeAllClassesFlag>
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    <generalInfo isReportPeriodLt12="N" reportEndingPeriod="2018-12-31"/>
    <registrantInfo>
      <registrantFullName>STATE FARM LIFE &amp; ACCIDENT ASSUR CO VAR LIFE SEP ACCT</registrantFullName>
      <investmentCompFileNo>811-09017</investmentCompFileNo>
      <registrantCik>0001069590</registrantCik>
      <registrantLei>2549007U2OLID1IF6862</registrantLei>
      <registrantstreet1>One State Farm Plaza</registrantstreet1>
      <registrantcity>Bloomington</registrantcity>
      <registrantzipCode>61710-0001</registrantzipCode>
      <registrantstate>US-IL</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>(800) 477-0740</registrantphoneNumber>
      <websites>
        <website webpage="www.statefarm.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Todd Oehler, Assistant Secretary, Assistant Treasurer</officeName>
          <officeAddress1>One State Farm Plaza</officeAddress1>
          <officeCity>Bloomington</officeCity>
          <officeStateCountry officeState="US-IL" officeCountry="US"/>
          <officeRecordsZipCode>61710-0001</officeRecordsZipCode>
          <officePhone>309-735-8183</officePhone>
          <booksRecordsDesc>Financial statements and policy holder records</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>Y</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="State Farm Life &amp; Accident Assurance Company Variable Life Separate Account"/>
      <registrantClassificationType>N-6</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Terrence Ludwig</ccoName>
          <crdNumber>003231040</crdNumber>
          <ccoStreet1>One State Farm Plaza</ccoStreet1>
          <ccoCity>Bloomington</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-IL"/>
          <ccoZipCode>61710-0001</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerId="N/A" ccoEmployerName="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>State Farm VP Management Corp</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-50128</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000043036</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-IL" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>PricewaterhouseCoopers LLP</publicAccountantName>
          <pcaobNumber>238</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-IL" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
    </registrantInfo>
    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>State Farm Life and Accident Assurance Company</depositorName>
          <depositorCrdNo>N/A</depositorCrdNo>
          <depositorLei>254900PGX4JJW0DB4163</depositorLei>
          <depositorStateCountry depositorCountry="US" depositorState="US-IL"/>
          <depositorUltimateParentname>State Farm Mutual Automobile Insurance Company</depositorUltimateParentname>
        </depositor>
      </depositors>
      <uitAdmins>
        <uitAdmin>
          <uitAdminName>N/A</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminDescOtherNumber>N/A</uitAdminDescOtherNumber>
          <uitAdminStateCountry uitAdminCountry="US" uitAdminState="US-IL"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
      </uitAdmins>
      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount isRegistrantSeparateInsuranceAccount="Y" separateAccountSeriesId="S000002548"/>
      <numOfContracts>1629</numOfContracts>
      <contractSecurities>
        <contractSecurity grossPremiumReceivedSection1035="0" separateAccountSecurityName="State Farm Variable Universal Life Insurance Policy" contractValueRedeemed="1808765" numContractsSold="0" grossPremiumReceived="1203049" separateAccountTotalAsset="17325599" separateAccountContractId="C000007017" numContractsAffected="0" numContractsAffectedRedeemed="1" contractValueRedeemedSection1035="2343"/>
      </contractSecurities>
      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
    </unitInvestmentTrust>
    <attachmentsTab>
      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>false</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
    </attachmentsTab>
    <signature registrantSignedName="STATE FARM LIFE &amp; ACCIDENT ASSUR CO VAR LIFE SEP ACCT" signature="Mark Schwamberger" title="Vice President &amp; Controller" signedDate="2019-03-14"/>
  </formData>
</edgarSubmission>
