e424b2

Filed pursuant to Rule 424(b)(2)
Registration Statement No. 333-123457

Pricing Supplement No. 5 Dated October 9, 2007
(To Prospectus dated September 12, 2006, and
Prospectus Supplement dated September 12, 2006)

CUSIP: 44982X AD 9

ING USA Annuity and Life Insurance Company
Secured Medium-Term Notes
Issued Through
ING USA Global Funding Trust 5 (the “Trust”)
Floating Rate Notes Due 2009

The description in this pricing supplement of the particular terms of the Secured Medium-Term Notes offered hereby, and the Funding Agreement (specified below) issued by ING USA Annuity and Life Insurance Company (“ING USA”) to the Trust, supplements the description of the general terms and provisions of the notes and the funding agreements set forth in the accompanying prospectus and prospectus supplement, to which reference is hereby made.


1.		The Notes


Principal Amount:	$750,000,000.00	Purchasing Agent(s)	0.09%
		Discount:
Issue Price:	100.00%	Original Issue Date:	October 11, 2007
Net Proceeds to the Trust:	$749,325,000.00	Stated Maturity Date:	October 9, 2009

Specified Currency: U.S. Dollars

Interest Payment Dates: The 9th day of each calendar month, subject to adjustment in accordance with the modified following business day convention; provided, however, that the first Interest Payment Date shall be the Initial Interest Payment Date; provided, further, that the final Interest Payment Date shall be the Stated Maturity Date.

Initial Interest Payment Date: November 9, 2007

Regular Record Date: 15 calendar days prior to the related Interest Payment Date

Type of Interest Rate: o Fixed Rate þ Floating Rate

Fixed Rate Notes: oYes þ No. If Yes,

Interest Rate:

Floating Rate Notes: þ Yes o No. If Yes,

               Regular Floating Rate Notes: þ Yes o No. If Yes,
                    Interest Rate: 1-month LIBOR + 0.36%
                    Interest Rate Basis(es): LIBOR

               Floating Rate/Fixed Rate Notes: o Yes þ No. If Yes,
                    Floating Interest Rate:
                    Interest Rate Basis(es):
                    Fixed Interest Rate:
                    Fixed Rate Commencement Date:

               Fixed Rate/Floating Rate Notes: o Yes þ No. If Yes,
                    Fixed Interest Rate:
                    Floating Interest Rate:
                    Interest Rate Basis(es):
                    Floating Rate Commencement Date:

               Inverse Floating Rate Notes: o Yes þ No. If Yes,
                    Fixed Interest Rate:
                    Floating Interest Rate:
                    Interest Rate Basis(es):

Initial Interest Rate, if any: 5.47625%

Initial Interest Reset Date: November 9, 2007


Interest Rate Basis(es). Check all that apply:
	o CD Rate	o CMT Rate
	o Commercial Paper Rate	o Eleventh District Cost of Funds Rate
	o EURIBOR	o Federal Funds Rate
	þ LIBOR	o Prime Rate
	o Treasury Rate	o Other (See Attached)

If LIBOR: þ LIBOR Reuters Page: LIBOR01 o LIBOR Telerate
LIBOR Currency: U.S. Dollars

                    If CMT Rate:
                         Designated CMT Telerate Page:
                              If 7052: o Weekly Average o Monthly Average
                         Designated CMT Maturity Index:

Index Maturity: 1-month

Spread (+/-): +0.36%

Spread Multiplier: Not applicable

Interest Reset Date(s): Each Interest Payment Date

Interest Rate Determination Date(s): The second London Banking Day prior to the related Interest Reset Date.

Maximum Interest Rate, if any: Not applicable

Minimum Interest Rate, if any: Not applicable

Calculation Agent, if any: Citibank, N.A.

Exchange Rate Agent, if any: Not applicable

Computation of Interest (not applicable unless different than as specified in the prospectus and prospectus supplement):

Day Count Convention (not applicable unless different than as specified in the prospectus and prospectus supplement):

Amortizing Note: o Yes þ No. If Yes,
Amortizing Schedule:
Additional/Other Terms:

Discount Note: o Yes þ No. If Yes,
     Total Amount of Discount:
     Initial Accrual Period of Discount:
     Additional/Other Terms:


Redemption Provisions: o Yes þ No. If Yes,
	Initial Redemption Date:
	Initial Redemption Percentage:
	Annual Redemption Percentage Reduction (if any):
	Redemption:	o In whole only and not in part
		o May be in whole or in part
	Additional/Other Terms:


Repayment: o Yes þ No. If Yes,
	Repayment Date(s):
	Repayment Price:
	Repayment:	o In whole only and not in part
		o May be in whole or in part
	Additional/Other Terms:

Sinking Fund (not applicable unless specified):

Additional Amounts to be Paid for Withholding Tax (not applicable unless specified):

Securities Exchange Listing: o Yes þ No. If Yes, Name of Exchange:

Authorized Denominations: $1,000 and integral multiples of $1,000 in excess thereof

Ratings: The Notes issued under the Program are rated AA by Standard & Poor’s Ratings Service, a division of the McGraw-Hill Companies, Inc. (“S&P”). ING USA expects the Notes to be rated Aa3 by Moody’s Investors Service, Inc. (“Moody’s”).

Purchasing Agent(s) Purchasing Notes as Principal: þ Yes o No. If Yes,


Purchasing Agent(s)	Principal Amount
Banc of America Securities LLC	$	250,000,000.00
Deutsche Bank Securities Inc.	$	250,000,000.00
Morgan Stanley & Co. Incorporated	$	250,000,000.00

Total:	$	750,000,000.00

Purchasing Agent(s) Acting as Agent: o Yes þ No. If Yes,


Purchasing Agent(s)		Principal Amount


Total:

Jurisdiction of Organization of the Trust: Illinois

Additional/Other Terms: Not applicable

Special Tax Considerations: Not applicable


2.		The Funding Agreement

Funding Agreement Issuer: ING USA Annuity and Life Insurance Company

Funding Agreement No.: RMTN-5

Deposit: $750,000,015.00

Net Deposit: $749,325,000.00

Effective Date: October 11, 2007

Stated Maturity Date: October 9, 2009

Specified Currency: U.S. Dollars

Initial Interest Payment Date: November 9, 2007

Type of Interest Rate: o Fixed Rate þ Floating Rate

Fixed Rate Funding Agreement: o Yes þ No. If Yes,

Interest Rate:

Floating Rate Funding Agreement: þ Yes o No. If Yes,

               Regular Floating Rate Funding Agreement: þ Yes o No. If Yes,
                    Interest Rate: 1-month LIBOR + 0.36%
                    Interest Rate Basis(es): LIBOR

               Floating Rate/Fixed Rate Funding Agreement: o Yes þ No. If Yes,
                    Floating Interest Rate:
                    Interest Rate Basis(es):
                    Fixed Interest Rate:
                    Fixed Rate Commencement Date:

               Fixed Rate/Floating Rate Funding Agreement: o Yes þ No. If Yes,
                    Fixed Interest Rate:
                    Floating Interest Rate:
                    Interest Rate Basis(es):
                    Floating Rate Commencement Date:

               Inverse Floating Rate Funding Agreement: o Yes þ No. If Yes,
                         Fixed Interest Rate:
                         Floating Interest Rate:
                         Interest Rate Basis(es):

                         Initial Interest Rate, if any: 5.47625%