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                                EXHIBIT 31.2


                                CERTIFICATION
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I, Brian J. McGrane, certify that:

1.       I have reviewed this annual report on Form 10-K of IDS Life
         Insurance Company;

2.       Based on my knowledge, this 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;

3.       Based on my knowledge, the financial statements, and other
         financial information included in this 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 annual report;

4.       The registrant's other certifying officer(s) 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:

         a)   Designed such disclosure controls and procedures, or caused
              such disclosure controls and procedures to be designed under
              our supervision, to ensure that material information relating
              to the registrant, including its consolidated subsidiaries, is
              made known to us by others within those entities, particularly
              during the period in which this report is being prepared;

         b)   Evaluated the effectiveness of the registrant's disclosure
              controls and procedures and presented in this report our
              conclusions about the effectiveness of the disclosure controls
              and procedures, as of the end of the period covered by this
              report based on such evaluation; and

         c)   Disclosed in this report any change in the registrant's
              internal control over financial reporting that occurred during
              the registrant's most recent fiscal quarter (the registrant's
              fourth fiscal quarter in the case of an annual report) that
              has materially affected, or is reasonably likely to materially
              affect, the registrant's internal control over financial
              reporting; and

5.       The registrant's other certifying officer(s) 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):

         a)   All significant deficiencies and material weaknesses in the
              design or operation of internal control over financial
              reporting which are reasonably likely to adversely affect the
              registrant's ability to record, process, summarize and report
              financial information; and

         b)   Any fraud, whether or not material, that involves management
              or other employees who have a significant role in the
              registrant's internal control over financial reporting.


Date:  March 9, 2006
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/s/ Brian J. McGrane
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Name:   Brian J. McGrane
Title:  Chief Financial Officer