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

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-11-21</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0001126328</cik>
            <entityName>PRINCIPAL FINANCIAL GROUP INC</entityName>
            <fileNumber>333-147181</fileNumber>
        </filer>
        <filer>
            <cik>0000009712</cik>
            <entityName>PRINCIPAL LIFE INSURANCE CO</entityName>
            <fileNumber>333-147181-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
