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

    <schemaVersion>X0301</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000727136</cik>
        <entityName>NEW YORK LIFE INSURANCE &amp; ANNUITY CORP</entityName>
        <issuerAddress>
            <street1>51 MADISON AVENUE</street1>
            <street2>C/O NEW YORK LIFE INSURANCE COMPANY</street2>
            <city>NEW YORK</city>
            <stateOrCountry>NY</stateOrCountry>
            <zipCode>10010</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>212-576-7000</issuerPhoneNumber>
        <issuerPreviousNameList>
            <previousName>NEW YORK LIFE INSURANCE AND ANNUITY CORP</previousName>
        </issuerPreviousNameList>
        <jurisdictionOfInc>DE</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

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            <relatedPersonName>
                <firstName>Theodore</firstName>
                <middleName>A.</middleName>
                <lastName>Mathas</lastName>
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                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Scott</firstName>
                <middleName>L.</middleName>
                <lastName>Berlin</lastName>
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                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
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        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christopher</firstName>
                <middleName>O.</middleName>
                <lastName>Blunt</lastName>
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                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
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            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Frank</firstName>
                <middleName>M.</middleName>
                <lastName>Boccio</lastName>
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                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Solomon</firstName>
                <middleName></middleName>
                <lastName>Goldfinger</lastName>
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                <street1>51 Madison Avenue</street1>
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                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Steven</firstName>
                <middleName>D.</middleName>
                <lastName>Lash</lastName>
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            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
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            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>R.</middleName>
                <lastName>Meyer</lastName>
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                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
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            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mark</firstName>
                <middleName>W.</middleName>
                <lastName>Pfaff</lastName>
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            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Arthur</firstName>
                <middleName>H.</middleName>
                <lastName>Seter</lastName>
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            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
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            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName>E.</middleName>
                <lastName>Sproule</lastName>
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            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
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            <relationshipClarification></relationshipClarification>
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            <relatedPersonName>
                <firstName>Joel</firstName>
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                <lastName>Steinberg</lastName>
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                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
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            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName></middleName>
                <lastName>Whitton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>A.</middleName>
                <lastName>Cullen</lastName>
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            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <middleName>F.</middleName>
                <lastName>English</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>J.</middleName>
                <lastName>Hebron</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
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            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>Y.</middleName>
                <lastName>Kim</lastName>
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            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <street2></street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10010</zipCode>
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                <firstName>Carherine</firstName>
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                <lastName>Marrion</lastName>
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                <street1>51 Madison Avenue</street1>
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                <zipCode>10010</zipCode>
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                <zipCode>10010</zipCode>
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        <relatedPersonInfo>
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                <firstName>Gary</firstName>
                <middleName>E.</middleName>
                <lastName>Wendlandt</lastName>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
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    <offeringData>
        <industryGroup>
            <industryGroupType>Insurance</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Over $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.1</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>9999999997-98-001268</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>1997-12-16</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Interests in Universal Life Policy</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>100000000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Kenneth D. Miller</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>NYLIFE Securities Inc.</associatedBDName>
                <associatedBDCRDNumber>5167</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>300 N. Greene Street</street1>
                    <street2></street2>
                    <city>Greensboro</city>
                    <stateOrCountry>NC</stateOrCountry>
                    <zipCode>27401</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Raymond Schoenke</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>Schoenke &amp; Associates Securities Corp</associatedBDName>
                <associatedBDCRDNumber>31245</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>20250 Century Blvd.</street1>
                    <street2></street2>
                    <city>Germantown</city>
                    <stateOrCountry>MD</stateOrCountry>
                    <zipCode>20874</zipCode>
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                <statesOfSolicitationList>
                    <state>CA</state>
                    <state>CT</state>
                    <state>DE</state>
                    <state>DC</state>
                    <state>FL</state>
                    <state>MD</state>
                    <state>MA</state>
                    <state>NJ</state>
                    <state>NC</state>
                    <state>TN</state>
                    <state>TX</state>
                    <state>VA</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Clark Consulting</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>Clark Securities Inc.</associatedBDName>
                <associatedBDCRDNumber>43803</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>2100 Ross Avenue</street1>
                    <street2>Suite 2200</street2>
                    <city>Dallas</city>
                    <stateOrCountry>TX</stateOrCountry>
                    <zipCode>75201</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>545593981</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>0</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>2</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>3000000</dollarAmount>
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            <findersFees>
                <dollarAmount>0</dollarAmount>
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            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
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                <dollarAmount>0</dollarAmount>
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            <clarificationOfResponse></clarificationOfResponse>
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        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>NEW YORK LIFE INSURANCE &amp; ANNUITY CORP</issuerName>
                <signatureName>/s/ Robert J. Hebron</signatureName>
                <nameOfSigner>Robert J. Hebron</nameOfSigner>
                <signatureTitle>Senior Vice President</signatureTitle>
                <signatureDate>2009-03-19</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
