<?xml version="1.0"?>
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    <schemaVersion>X0704</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

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        <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>
            <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
            <zipCode>10010</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>212-576-7000</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>NEW YORK LIFE INSURANCE AND ANNUITY CORP</previousName>
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        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

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                <firstName>Theodore</firstName>
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                <lastName>Mathas</lastName>
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                <street1>51 Madison Avenue</street1>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10010</zipCode>
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            <relatedPersonRelationshipList>
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            <relatedPersonName>
                <firstName>Christopher</firstName>
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            <relationshipClarification></relationshipClarification>
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                <stateOrCountry>NY</stateOrCountry>
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            <relationshipClarification></relationshipClarification>
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                <firstName>Solomon</firstName>
                <lastName>Goldfinger</lastName>
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                <street1>51 Madison Avenue</street1>
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                <stateOrCountry>NY</stateOrCountry>
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            <relatedPersonRelationshipList>
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                <lastName>Lash</lastName>
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                <street1>51 Madison Avenue</street1>
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                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
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            <relatedPersonRelationshipList>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mark</firstName>
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                <street1>51 Madison Avenue</street1>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
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                <lastName>Sproule</lastName>
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                <stateOrCountry>NY</stateOrCountry>
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            <relatedPersonName>
                <firstName>Joel</firstName>
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                <lastName>Steinberg</lastName>
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                <street1>51 Madison Avenue</street1>
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                <stateOrCountry>NY</stateOrCountry>
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                <firstName>Thomas</firstName>
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                <stateOrCountry>NY</stateOrCountry>
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                <lastName>Hebron</lastName>
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                <stateOrCountry>NY</stateOrCountry>
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                <zipCode>10010</zipCode>
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            <relatedPersonRelationshipList>
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            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>Y.</middleName>
                <lastName>Kim</lastName>
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            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10010</zipCode>
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            <relatedPersonRelationshipList>
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            <relationshipClarification></relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Carherine</firstName>
                <middleName>A.</middleName>
                <lastName>Marrion</lastName>
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            <relatedPersonAddress>
                <street1>51 Madison Avenue</street1>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10010</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
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            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Barbara</firstName>
                <middleName>J.</middleName>
                <lastName>McInerney</lastName>
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                <street1>51 Madison Avenue</street1>
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                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10010</zipCode>
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            <relatedPersonRelationshipList>
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            <relationshipClarification></relationshipClarification>
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            <relatedPersonName>
                <firstName>Angelo</firstName>
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            <relationshipClarification></relationshipClarification>
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    <offeringData>
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            <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>
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        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0000727136-11-000001</previousAccessionNumber>
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            <dateOfFirstSale>
                <value>1997-12-16</value>
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            <moreThanOneYear>true</moreThanOneYear>
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        <typesOfSecuritiesOffered>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Interests in Universal Life Policy</descriptionOfOtherType>
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            <recipient>
                <recipientName>Kenneth D. Miller</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
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                    <stateOrCountryDescription>NORTH CAROLINA</stateOrCountryDescription>
                    <zipCode>27401</zipCode>
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                <foreignSolicitation>false</foreignSolicitation>
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            <recipient>
                <recipientName>Raymond Schoenke</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>Schoenke &amp; Associates Securities Corp</associatedBDName>
                <associatedBDCRDNumber>31245</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>20250 Century Blvd.</street1>
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                    <zipCode>20874</zipCode>
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                    <state>CA</state>
                    <description>CALIFORNIA</description>
                    <state>CT</state>
                    <description>CONNECTICUT</description>
                    <state>DE</state>
                    <description>DELAWARE</description>
                    <state>DC</state>
                    <description>DISTRICT OF COLUMBIA</description>
                    <state>FL</state>
                    <description>FLORIDA</description>
                    <state>MD</state>
                    <description>MARYLAND</description>
                    <state>MA</state>
                    <description>MASSACHUSETTS</description>
                    <state>NJ</state>
                    <description>NEW JERSEY</description>
                    <state>NC</state>
                    <description>NORTH CAROLINA</description>
                    <state>TN</state>
                    <description>TENNESSEE</description>
                    <state>TX</state>
                    <description>TEXAS</description>
                    <state>VA</state>
                    <description>VIRGINIA</description>
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            <recipient>
                <recipientName>Clark Consulting</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>Clark Securities Inc.</associatedBDName>
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                    <stateOrCountry>TX</stateOrCountry>
                    <stateOrCountryDescription>TEXAS</stateOrCountryDescription>
                    <zipCode>75201</zipCode>
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                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
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        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>545593981</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
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            <totalNumberAlreadyInvested>2</totalNumberAlreadyInvested>
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        <salesCommissionsFindersFees>
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            <findersFees>
                <dollarAmount>0</dollarAmount>
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            <clarificationOfResponse></clarificationOfResponse>
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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>Robert J. Hebron</signatureName>
                <nameOfSigner>Robert J. Hebron</nameOfSigner>
                <signatureTitle>Senior Vice President</signatureTitle>
                <signatureDate>2012-03-14</signatureDate>
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</edgarSubmission>
