**Exhibit      31(b)**

**Certification      Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

| 1. | I                have reviewed this Quarterly Report on Form 10-Q of Protective                Life                and Annuity Insurance Company for the period ended September 30,                2005; |
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| 2. | Based                on my knowledge, this Quarterly Report does not contain any untrue                statement of a material fact or omit to state a material fact necessary                to                make the statements made, in light of the circumstances under which                such                statements were made, not misleading with respect to the period covered                by                this report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this Quarterly Report, fairly present in all material                respects                the financial condition, results of operations and cash flows of                the                registrant as of, and for, the periods presented in this                report; |
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| 4. | The                registrant’s other certifying officer and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for                the                registrant and have: |
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| 5. | The                registrant’s other certifying officer and I have disclosed, based on our                most recent evaluation of internal control over financial reporting,                to                the registrant’s auditors and the audit committee of registrant’s board of                directors (or persons performing the equivalent                functions): |
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