ING USA ANNUITY AND LIFE INSURANCE COMPANY (FORMERLY GOLDEN AMERICAN LIFE
INSURANCE COMPANY)
SEPARATE ACCOUNT B OF ING USA ANNUITY AND LIFE INSURANCE COMPANY

                              PROSPECTUS SUPPLEMENT

                             DATED NOVEMBER 8, 2004

                                TO THE PROSPECTUS

                     AND STATEMENT OF ADDITIONAL INFORMATION

                             DATED OCTOBER 20, 2004

                                       FOR

            DEFERRED COMBINATION VARIABLE AND FIXED ANNUITY CONTRACTS

                                    ISSUED BY

                   ING USA ANNUITY AND LIFE INSURANCE COMPANY

                  ("SMARTDESIGN SIMPLECHOICE VARIABLE ANNUITY")

The information in this supplement updates and amends certain information
concerning investment options contained in the above-referenced prospectus and
the statement of additional information. You should read and keep this
supplement along with the prospectus.

LIFESTYLE PORTFOLIOS

Effective November 8, 2004, the portfolios listed in the section of Appendix B,
"The Investment Portfolios", entitled, "The following portfolios are within the
current group of ING Portfolios included in one or more of the LifeStyle
Portfolios" is amended to remove the ING Marsico Growth Portfolio and to add the
ING Mercury Focus Value Portfolio and the ING Van Kampen Comstock Portfolio.

ING USA ANNUITY AND LIFE INSURANCE COMPANY

ING USA Annuity and Life Insurance Company is a stock company domiciled in Iowa.


SimpleChoice                                                            11/08/04