MERRILL LYNCH LIFE INSURANCE COMPANY
             MERRILL LYNCH LIFE VARIABLE ANNUITY SEPARATE ACCOUNT C

                     ML LIFE INSURANCE COMPANY OF NEW YORK
               ML OF NEW YORK VARIABLE ANNUITY SEPARATE ACCOUNT C

                         SUPPLEMENT DATED APRIL 2, 2007
                                     TO THE
                         PROSPECTUSES DATED MAY 1, 2006
                                      FOR
                        MERRILL LYNCH CONSULTS ANNUITY(SM)

This supplement updates the Prospectuses for the Merrill Lynch Consults
Annuity(SM) (the "Consults Annuity") issued by Merrill Lynch Life Insurance
Company or ML Life Insurance Company of New York. Please retain this supplement
with your Consults Annuity Prospectus for your reference.

Effective April 2, 2007, Roszel Advisors, LLC, the investment adviser for the
MLIG Variable Insurance Trust (the "MLIG Trust"), changed the name and
subadviser of one of the Portfolios described in your Contract prospectus.

The Roszel/Franklin Mid Cap Growth Portfolio of the MLIG Trust is now subadvised
by  Cadence Capital Management LLC and has changed its name to the
Roszel/Cadence Mid Cap Growth Portfolio.  Accordingly, effective April 2, 2007,
the name of the subaccount corresponding to the Roszel/Franklin Mid Cap Growth
Portfolio changed from the Roszel/Franklin Mid Cap Growth Subaccount to the
Roszel/Cadence Mid Cap Growth Subaccount. Therefore, generally all references to
the Roszel/Franklin Mid Cap Growth Portfolio or Subaccount and Franklin
Portfolio Advisors, Inc. in the prospectus and statement of additional
information, as supplemented to date, are references to the Roszel/Cadence Mid
Cap Growth Portfolio or Subaccount, and Cadence Capital Management LLC,
respectively. The investment objective and asset class/investment style for this
Portfolio have not changed.

                                     * * *

If you have any questions, please contact your Financial Advisor, or call the
Service Center at (800) 535-5549 (for Consults Annuities issued by Merrill Lynch
Life Insurance Company) or (800) 333-6524 (for Consults Annuities issued by ML
Life Insurance Company of New York), or write the Service Center at P.O. Box
44222, Jacksonville, Florida 32231-4222.



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