UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 24F-2
                        Annual Notice of Securities Sold
                             Pursuant to Rule 24f-2

             Read instructions at end of Form before preparing Form.

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1.     Name and address of issuer:

              Merrill Lynch Life Variable Annuity Separate Account C
              1700 Merrill Lynch Drive, 3rd Floor
              Pennington, NJ 08534
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2.     The name of each series or class securities for which this form is filed
       (If the Form is being filed for all series and classes of securities of
       the issuer, check the box but do not list series or classes): NOT
       APPLICABLE
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3.     Investment Company Act File Number: 811-10585

       Securities Act File Number(s): 333-73544
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4(a).  Last day of fiscal year for which this Form is filed:

                    December 31, 2006
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4(b).  [ ] Check box if this Form is being filed late (i.e., more than 90
       calendar days after the end of the issuer's fiscal year). (See
       Instruction A.2)

Note: If the Form is being filed late, interest must be paid on the registration
fee due.
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4(c).  [ ] Check box if this is the last time the issuer will be filing this
       Form.

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5.     Calculation of registration fee:

  (i)    Aggregate sale price of securities sold
         during the fiscal year pursuant to
         section 24(f):                                             $  1,824,554
                                                                    ------------
  (ii)   Aggregate price of securities redeemed
         or repurchased during the fiscal year:      $ 19,482,679
                                                     ------------
  (iii)  Aggregate price of securities redeemed
         or repurchased during any prior fiscal
         year ending no earlier than October 11,
         1995 that were not previously used to
         reduce registration fees payable to the
         Commission:                                 $ 24,409,023
                                                     ------------
  (iv)   Total available redemption credits [add                    $(43,891,702)
         items 5(ii) and 5(iii):                                    ------------


  (v)    Net sales -- if Item 5(i) is greater than
         Item 5(iv)[subtract Item 5(iv) from
         item 5(i):                                                 $          0
                                                                    ------------
  (vi)   Redemption credits available for use in     $(42,067,148)
         future years -- if Item 5(i) is less than   ------------
         5(iv) [subtract Item 5(iv) from Item
         5(i)]:

  (vii)  Multiplier for determining registration                    x  0.0000307
         fee (See Instruction C.9):                                 ------------

  (viii) Registration fee due [multiply Item
         5(v) by Item 5(viii)] enter "0" if no fee
         is due:
                                                                    =$      0.00
                                                                     ===========

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6.         Prepaid Shares

       If the response to Item 5(i) was determined by deducting an amount of
       securities that were registered under the Securities Act of 1933 pursuant
       to rule 24e-2 as in effect before October 11, 1997, then report the
       amount of securities (number of shares or other units) deducted here:
       ______________. If there is a number of shares or other units that were
       registered pursuant to rule 24e-2 remaining unsold at the end of the
       fiscal year for which this form is filed that are available for use by
       the issuer in future fiscal years, then state that number here:
       __________________.

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7.     Interest due -- if this Form is being filed more than 90 days after the
       end of the issuer's fiscal year (see Instruction D):

                                                                +$
                                                                 ------------
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8.     Total of the amount of the registration fee due plus any interest due
       [line 5(viii) plus line 7]:

                                                                =$          0
                                                                 ------------
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9.     Date the registration fee and any interest payment was sent to the
       Commission's lockbox depository:


       Method of Delivery:
               [ ]      Wire Transfer
               [ ]      Mail or other means

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                                   SIGNATURES

This report has been signed below by the following persons on behalf of the
issuer and in the capacities and on the dates indicated.

By (Signature and Title)*         /s/ JOSEPH E. JUSTICE
                                 --------------------------------
                                 Joseph E. Justice
                                 Senior Vice President,
                                 Chief Financial Officer,
                                 and Treasurer

Date    March 28, 2007
        ---------------

*Please print the name and title of the signing officer below the signature.

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