<TABLE> <S> <C>

<ARTICLE>                                           7
<LEGEND>
This schedule contains summary financial information extracted from the 
financial statements of Protective Life and Annuity Insurance Company
and is qualified in its entirety by reference to such financial statements.
</LEGEND>
       
<S>                                           <C>                     
<PERIOD-TYPE>                                3-MOS              
<FISCAL-YEAR-END>                            DEC-31-1999        
<PERIOD-START>                               JAN-01-1999        
<PERIOD-END>                                 MAR-31-1999         
<DEBT-HELD-FOR-SALE>                         373,626,927        
<DEBT-CARRYING-VALUE>                        0                  
<DEBT-MARKET-VALUE>                          0                  
<EQUITIES>                                   0                  
<MORTGAGE>                                   5,908,784          
<REAL-ESTATE>                                0                  
<TOTAL-INVEST>                               438,019,749        
<CASH>                                       996,165            
<RECOVER-REINSURE>                           4,122,314          
<DEFERRED-ACQUISITION>                       131,190,127         
<TOTAL-ASSETS>                               605,975,654         
<POLICY-LOSSES>                              444,580,946        
<UNEARNED-PREMIUMS>                          0                  
<POLICY-OTHER>                               0                  
<POLICY-HOLDER-FUNDS>                        11,839,638          
<NOTES-PAYABLE>                              0                  
<PREFERRED-MANDATORY>                        2,000              
<PREFERRED>                                  0                 
<COMMON>                                     2,500,000          
<OTHER-SE>                                   126,574,323       
<TOTAL-LIABILITY-AND-EQUITY>                 605,975,654         
<PREMIUMS>                                   11,101,871             
<INVESTMENT-INCOME>                          6,935,627           
<INVESTMENT-GAINS>                           0                  
<OTHER-INCOME>                               (8,736)             
<BENEFITS>                                   10,466,587         
<UNDERWRITING-AMORTIZATION>                  2,225,730          
<UNDERWRITING-OTHER>                         2,313,441           
<INCOME-PRETAX>                              3,034,048           
<INCOME-TAX>                                 849,533             
<INCOME-CONTINUING>                          2,184,515           
<DISCONTINUED>                               0                  
<EXTRAORDINARY>                              0                   
<CHANGES>                                    0                  
<NET-INCOME>                                 2,184,515          
<EPS-PRIMARY>                                0<F1>               
<EPS-DILUTED>                                0<F1>              
<RESERVE-OPEN>                               0                  
<PROVISION-CURRENT>                          0                  
<PROVISION-PRIOR>                            0                   
<PAYMENTS-CURRENT>                           0                  
<PAYMENTS-PRIOR>                             0                  
<RESERVE-CLOSE>                              0                  
<CUMULATIVE-DEFICIENCY>                      0                   
<FN>
<F1>Protective  Life  and  Annuity  Life  Insurance  Company  is a  wholly-owned
subsidiary  of  Protective  Life  Insurance  Company,  which  is  a  wholly-owned
subsidiary  of Protective  Life  Corporation  (NYSE:  PL) and is not required to
present EPS information.
</FN>
        


</TABLE>