<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001461998</cik>
        <entityName>Massachusetts Mutual Variable Life Separate Account III</entityName>
        <issuerAddress>
            <street1>1295 STATE STREET</street1>
            <street2>MIP M243</street2>
            <city>SPRINGFIELD</city>
            <stateOrCountry>MA</stateOrCountry>
            <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
            <zipCode>01111-0001</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(413) 744-1000</issuerPhoneNumber>
        <jurisdictionOfInc>MASSACHUSETTS</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Other</entityType>
        <entityTypeOtherDesc>Separate Account of Massachusetts Mutual Life Insurance Company</entityTypeOtherDesc>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <issuerList>
        <issuer>
            <cik>0000225602</cik>
            <entityName>MASSACHUSETTS MUTUAL LIFE INSURANCE CO</entityName>
            <issuerAddress>
                <street1>1295 STATE ST B050</street1>
                <city>SPRINGFIELD</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111</zipCode>
            </issuerAddress>
            <issuerPhoneNumber>4137448411</issuerPhoneNumber>
            <jurisdictionOfInc>MASSACHUSETTS</jurisdictionOfInc>
            <issuerPreviousNameList>
                <value>None</value>
            </issuerPreviousNameList>
            <edgarPreviousNameList>
                <value>None</value>
            </edgarPreviousNameList>
            <entityType>Corporation</entityType>
            <yearOfInc>
                <overFiveYears>true</overFiveYears>
            </yearOfInc>
        </issuer>
    </issuerList>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Roger</firstName>
                <middleName>W</middleName>
                <lastName>Crandall</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mark</firstName>
                <lastName>Roellig</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>Fanning</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName>T</middleName>
                <lastName>Rollings</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stuart</firstName>
                <middleName>H.</middleName>
                <lastName>Reese</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <lastName>Finke</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Todd</firstName>
                <middleName>G</middleName>
                <lastName>Picken</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Elaine</firstName>
                <middleName>A</middleName>
                <lastName>Sarsynski</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Norman</firstName>
                <middleName>A</middleName>
                <lastName>Smith</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christine</firstName>
                <lastName>Peaslee</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1295 State Street</street1>
                <city>Springfield</city>
                <stateOrCountry>MA</stateOrCountry>
                <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                <zipCode>01111-0001</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <middleName>C</middleName>
                <lastName>Barry</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>320 Park Avenue</street1>
                <street2>28th Floor</street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10022</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kathleen</firstName>
                <middleName>A</middleName>
                <lastName>Corbet</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>49 Cross Ridge Road</street1>
                <city>New Caanan</city>
                <stateOrCountry>CT</stateOrCountry>
                <stateOrCountryDescription>CONNECTICUT</stateOrCountryDescription>
                <zipCode>06840</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <middleName>H</middleName>
                <lastName>DeGraffenreidt, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1340 Smith Avenue</street1>
                <street2>Suite 200</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21209</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Patricia</firstName>
                <lastName>Diaz Dennis</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>103 Devine Road</street1>
                <city>San Antonio</city>
                <stateOrCountry>TX</stateOrCountry>
                <stateOrCountryDescription>TEXAS</stateOrCountryDescription>
                <zipCode>78212</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>B</middleName>
                <lastName>Ellis</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>31 Pound Foolish Lane</street1>
                <city>Glastonbury</city>
                <stateOrCountry>CT</stateOrCountry>
                <stateOrCountryDescription>CONNECTICUT</stateOrCountryDescription>
                <zipCode>06033</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>A</middleName>
                <lastName>Essner</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>5 Giralda Farms</street1>
                <city>Madison</city>
                <stateOrCountry>NJ</stateOrCountry>
                <stateOrCountryDescription>NEW JERSEY</stateOrCountryDescription>
                <zipCode>07940</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>M</middleName>
                <lastName>Furek</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1370 Cutler Court</street1>
                <city>Marco Island</city>
                <stateOrCountry>FL</stateOrCountry>
                <stateOrCountryDescription>FLORIDA</stateOrCountryDescription>
                <zipCode>34145</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Raymond</firstName>
                <middleName>W</middleName>
                <lastName>LeBoeuf</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1590 Galleon Drive</street1>
                <city>Naples</city>
                <stateOrCountry>FL</stateOrCountry>
                <stateOrCountryDescription>FLORIDA</stateOrCountryDescription>
                <zipCode>34101-7716</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Marc</firstName>
                <lastName>Racicot</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>28013 Swan Cove Drive</street1>
                <city>Bigfork</city>
                <stateOrCountry>MT</stateOrCountry>
                <stateOrCountryDescription>MONTANA</stateOrCountryDescription>
                <zipCode>59911</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>T</middleName>
                <lastName>Spitz</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>16 Wynstone</street1>
                <city>Nashville</city>
                <stateOrCountry>TN</stateOrCountry>
                <stateOrCountryDescription>TENNESSEE</stateOrCountryDescription>
                <zipCode>37215</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Insurance</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001461998-09-000005</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-04-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Variable Life Insurance Policy, (Strategic Life Prestige (SL14-2009))</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>1000000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>M Holdings Securities, Inc.</recipientName>
                <recipientCRDNumber>43285</recipientCRDNumber>
                <associatedBDName>M Holdings Securities, Inc.</associatedBDName>
                <associatedBDCRDNumber>43285</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>1125 N.W. Couch Street</street1>
                    <street2>Suite 900</street2>
                    <city>Portland</city>
                    <stateOrCountry>OR</stateOrCountry>
                    <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                    <zipCode>97209</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AK</state>
                    <description>ALASKA</description>
                    <state>SD</state>
                    <description>SOUTH DAKOTA</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>12977422</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse>(b) subsequent insurance policy premiums may be made in the future.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>3</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>276853</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse>Additional commissions payable in future years based upon performance of underlying assets.</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>true</authorizedRepresentative>
            <signature>
                <issuerName>Massachusetts Mutual Variable Life Separate Account III</issuerName>
                <signatureName>/s/Douglas Endorf</signatureName>
                <nameOfSigner>Douglas Endorf</nameOfSigner>
                <signatureTitle>Vice President</signatureTitle>
                <signatureDate>2010-04-16</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
