<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns="http://www.sec.gov/edgar/ncen">
  <schemaVersion>X0201</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0000314568</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-4</investmentCompanyType>
    </filerInfo>
    <seriesClass>
      <reportClass>
        <rptIncludeAllClassesFlag>true</rptIncludeAllClassesFlag>
      </reportClass>
    </seriesClass>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2018-12-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>KMA Variable Account</registrantFullName>
      <investmentCompFileNo>811-02990</investmentCompFileNo>
      <registrantCik>0000314568</registrantCik>
      <registrantLei>549300SX5AJBQ6AQYY96</registrantLei>
      <registrantstreet1>1601 Trapelo Road</registrantstreet1>
      <registrantstreet2>Suite 30</registrantstreet2>
      <registrantcity>Waltham</registrantcity>
      <registrantzipCode>02451</registrantzipCode>
      <registrantstate>US-MA</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>7817908600</registrantphoneNumber>
      <websites>
        <website webpage="https://www.delawarelife.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>DELAWARE LIFE INSURANCE COMPANY</officeName>
          <officeAddress1>1601 Trapelo Road</officeAddress1>
          <officeAddress2>Suite 30</officeAddress2>
          <officeCity>Waltham</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
          <officeRecordsZipCode>02451</officeRecordsZipCode>
          <officePhone>7817908600</officePhone>
          <booksRecordsDesc>Accounts, books and other documents</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>SE2 llc</officeName>
          <officeAddress1>5801 SW 6th Avenue</officeAddress1>
          <officeCity>Topeka</officeCity>
          <officeStateCountry officeState="US-KS" officeCountry="US"/>
          <officeRecordsZipCode>66636</officeRecordsZipCode>
          <officePhone>8772532323</officePhone>
          <booksRecordsDesc>Accounts, books and other documents</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Clarendon Insurance Agency, Inc.</officeName>
          <officeAddress1>1601 Trapelo Road</officeAddress1>
          <officeAddress2>Suite 30</officeAddress2>
          <officeCity>Waltham</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
          <officeRecordsZipCode>02451</officeRecordsZipCode>
          <officePhone>7817908600</officePhone>
          <booksRecordsDesc>Accounts, books and other documents</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>Y</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Delaware Life Insurance Company separate accounts"/>
      <registrantClassificationType>N-4</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Christopher Vellante</ccoName>
          <crdNumber>002682741</crdNumber>
          <ccoStreet1>1601 Trapelo Road</ccoStreet1>
          <ccoStreet2>Suite 30</ccoStreet2>
          <ccoCity>Waltham</ccoCity>
          <ccoStateCountry ccoState="US-MA" ccoCountry="US"/>
          <ccoZipCode>02451</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Clarendon Insurance Agency</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-21590</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000007395</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-MA" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>PricewaterhouseCoopers LLP</publicAccountantName>
          <pcaobNumber>00238</pcaobNumber>
          <publicAccountantLei>5493002GVO7EO8RNNS37</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-DE" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
    </registrantInfo>
    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>Delaware Life Insurance Company</depositorName>
          <depositorCrdNo>000079065</depositorCrdNo>
          <depositorLei>549300E0SBNJUC47K872</depositorLei>
          <depositorStateCountry depositorState="US-MA" depositorCountry="US"/>
          <depositorUltimateParentname>Group One Thousand One, LLC (immediate corporate parent, ultimately controlled by Mark R. Walter)</depositorUltimateParentname>
        </depositor>
      </depositors>
      <uitAdmins>
        <uitAdmin>
          <uitAdminName>SE2 llc</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-KS" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
      </uitAdmins>
      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount isRegistrantSeparateInsuranceAccount="Y" separateAccountSeriesId="S000002254"/>
      <numOfContracts>1394</numOfContracts>
      <contractSecurities>
        <contractSecurity separateAccountSecurityName="Preferred Advisor" separateAccountContractId="C000005834" separateAccountTotalAsset="60609445.153242000000" numContractsSold="0" grossPremiumReceived="616624.390000000000" grossPremiumReceivedSection1035="0.000000000000" numContractsAffected="0" contractValueRedeemed="14535918.898127800000" contractValueRedeemedSection1035="487602.950000000000" numContractsAffectedRedeemed="6"/>
      </contractSecurities>
      <isRule6C7Reliance>Y</isRule6C7Reliance>
      <isRule11A2Reliance>Y</isRule11A2Reliance>
    </unitInvestmentTrust>
    <signature registrantSignedName="KMA Variable Account" signedDate="2019-03-13" signature="/s/ Kenneth Crowley" title="Assistant Vice President &amp; Senior Counsel"/>
  </formData>
</edgarSubmission>
