##### Table of Contents



UNITED STATES SECURITIES AND
    EXCHANGE COMMISSION
 Washington, D.C.
    20549
    FORM 10-Q
  (Mark One)þ

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
    SECURITIES EXCHANGE ACT OF 1934FOR THE QUARTERLY PERIOD ENDED
    MARCH 31, 2007ORo

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
    SECURITIES EXCHANGE ACT OF 1934FOR THE TRANSITION PERIOD
    FROM          TO   Commission file number:
    33-58677
    MetLife Life and Annuity
    Company of Connecticut
 (Exact name of registrant as
    specified in its charter)
  Connecticut(State or other
    jurisdiction of
    incorporation or organization)

06-0904249(I.R.S. Employer
    Identification No.)One Cityplace, Hartford,
    Connecticut(Address of principal
    executive offices)

06103-3415(Zip
    Code)   (860) 308-1000
 (Registrants telephone
    number, including area code)
  þ o
  Rule 12b-2
  o o þ
  Rule 12b-2 o þ
    REDUCED
    DISCLOSURE FORMAT
  The registrant meets the conditions set forth in General
    Instruction H(1)(a) and (b) of
    Form 10-Q
    and is, therefore, filing this
    Form 10-Q
    with the reduced disclosure format.




---



##### 



Table of
    Contents
  PagePart I 
    Financial InformationItem 1. Financial
    Statements


4Interim Condensed
    Consolidated Balance Sheets at March 31, 2007 (Unaudited)
    and 
    December 31, 2006


4Interim Condensed
    Consolidated Statements of Income for the Three Months Ended
    March 31, 2007 and 2006 (Unaudited)


5Interim Condensed
    Consolidated Statement of Stockholders Equity for the
    Three Months Ended March 31, 2007 (Unaudited)


6Interim Condensed
    Consolidated Statements of Cash Flows for the Three Months Ended
    
    March 31, 2007 and 2006 (Unaudited)


7Notes to Interim
    Condensed Consolidated Financial Statements
    (Unaudited)


8Item 2. Managements
    Discussion and Analysis of Financial Condition and Results of
    Operations


22Item 4. Controls
    and Procedures


26Part II 
    Other InformationItem 1. Legal
    Proceedings


26Item 6. Exhibits


28Signatures


29Exhibit Index


E-1EX-31.1: CERTIFICATIONEX-31.2: CERTIFICATIONEX-32.1: CERTIFICATIONEX-32.2: CERTIFICATION   2




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##### Table of Contents



Note Regarding
    Forward-Looking Statements
  Form 10-Q,
 3




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##### Table of Contents



Part I 
    Financial Information  Item 1.
    Financial
    Statements  MetLife
    Life and Annuity Company of Connecticut (A
    Wholly-Owned Subsidiary of MetLife Insurance Company of
    Connecticut)
  Interim Condensed Consolidated Balance
    Sheets
 March 31, 2007 (Unaudited) and December 31,
    2006
  (In millions, except share and per share data)
  March 31,


December 31,2007


2006AssetsInvestments:Fixed maturity securities
    available-for-sale,
    at estimated fair value (amortized cost: $6,342 and $5,967,
    respectively)

$
6,279


$
5,889Equity securities
    available-for-sale,
    at estimated fair value (cost: $67 and $56, respectively)


68



57Mortgage loans on real estate


357



295Policy loans


55



55Real estate and real estate joint
    ventures
    held-for-investment


3



2Other limited partnership interests


82



68Short-term investments


147



95Other invested assets


300



341Total investments


7,291



6,802Cash and cash equivalents


263



230Accrued investment income


69



68Premiums and other receivables


303



289Deferred policy acquisition costs
    and value of business acquired


1,654



1,712Current income tax recoverable






19Deferred income tax assets


10



8Goodwill


239



239Other assets


25



25Separate account assets


12,004



12,246Total assets

$
21,858


$
21,638Liabilities and
    Stockholders EquityLiabilities:Future policy benefits

$
1,777


$
1,782Policyholder account balances


5,218



5,377Other policyholder funds


82



79Current income tax payable


1



Payables for collateral under
    securities loaned and other transactions


652



102Other liabilities


141



119Separate account liabilities


12,004



12,246Total liabilities


19,875



19,705Contingencies, Commitments and
    Guarantees (Note 4)Stockholders
    Equity:Common stock, par value
    $100 per share; 100,000 shares authorized;
    30,000 shares issued and outstanding at March 31, 2007
    and December 31, 2006


3



3Additional paid-in capital


1,730



1,730Retained earnings


275



230Accumulated other comprehensive loss


(25
)


(30
)Total stockholders equity


1,983



1,933Total liabilities and
    stockholders equity

$
21,858


$
21,638   See accompanying notes to interim condensed consolidated
    financial statements.
 4




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##### Table of Contents



MetLife
    Life and Annuity Company of Connecticut (A
    Wholly-Owned Subsidiary of MetLife Insurance Company of
    Connecticut)
  Interim Condensed Consolidated Statements of
    Income
 For the Three Months Ended March 31, 2007 and 2006
    (Unaudited)
  (In millions)
  Three Months EndedMarch 31,2007


2006RevenuesPremiums

$
12


$
12Universal life and investment-type
    product policy fees


112



121Net investment income


91



86Other revenues


6



7Net investment gains (losses)


4



(32
)Total revenues


225



194ExpensesPolicyholder benefits and claims


34



25Interest credited to policyholder
    account balances


34



29Other expenses


96



71Total expenses


164



125Income before provision for income
    tax


61



69Provision for income tax


16



20Net income

$
45


$
49   See accompanying notes to interim condensed consolidated
    financial statements.
 5




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##### Table of Contents



MetLife
    Life and Annuity Company of Connecticut (A
    Wholly-Owned Subsidiary of MetLife Insurance Company of
    Connecticut)
  Interim Condensed Consolidated Statement of
    Stockholders Equity
 For the Three Months Ended March 31, 2007
    (Unaudited)
  (In millions)
  Accumulated OtherComprehensiveIncome (Loss)NetAdditional





UnrealizedCommon


Paid-in


Retained


InvestmentStock


Capital


Earnings


Gains (Losses)


TotalBalance at January 1, 2007

$
3


$
1,730


$
230


$
(30
)

$
1,933Comprehensive income (loss):Net income










45







45Other comprehensive income (loss):Unrealized investment gains
    (losses), net of related offsets and income tax














5



5Other comprehensive income (loss)


















5Comprehensive income (loss)


















50Balance at March 31, 2007

$
3


$
1,730


$
275


$
(25
)

$
1,983   See accompanying notes to interim condensed consolidated
    financial statements.
 6




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##### Table of Contents



MetLife
    Life and Annuity Company of Connecticut (A
    Wholly-Owned Subsidiary of MetLife Insurance Company of
    Connecticut)
  Interim Condensed Consolidated Statements of
    Cash Flows
 For the Three Months Ended March 31, 2007 and 2006
    (Unaudited)
  (In millions)
  Three Months EndedMarch 31,2007


2006Net cash provided by (used in)
    operating activities

$
55


$
(89
)Cash flows from investing
    activitiesSales, maturities and repayments
    of:Fixed maturity securities


742



1,436Equity securities


3



Mortgage loans on real estate


4



2Other limited partnership interests


25



12Purchases of:Fixed maturity securities


(1,082
)


(1,248
)Equity securities


(11
)


Mortgage loans on real estate


(67
)


Other limited partnership interests


(36
)


(8
)Net change in policy loans






(9
)Net change in short-term
    investments


(52
)


(121
)Net change in other invested assets


3



31Net cash (used in) provided by
    investing activities


(471
)


95Cash flows from financing
    activitiesPolicyholder account balances:Deposits


97



194Withdrawals


(210
)


(200
)Net change in payables for
    collateral under securities loaned and other transactions


550



(9
)Financing element on certain
    derivative instruments


12



(7
)Net cash provided by (used in)
    financing activities


449



(22
)Change in cash and cash equivalents


33



(16
)Cash and cash equivalents,
    beginning of period


230



233Cash and cash equivalents, end
    of period

$
263


$
217Supplemental disclosures of cash
    flow information:Net cash paid during the period
    for:Income tax

$



$
   See accompanying notes to interim condensed consolidated
    financial statements.
 7




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##### Table of Contents



MetLife
    Life and Annuity Company of Connecticut (A
    Wholly-Owned Subsidiary of MetLife Insurance Company of
    Connecticut)
  Notes to Interim Condensed Consolidated
    Financial Statements (Unaudited)
  1.
    Business,
    Basis of Presentation and Summary of Significant Accounting
    Policies  Business
        Basis
    of Presentation
              
               8




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
       Form 10-K
  Adoption
    of New Accounting Pronouncements
  Income
    Taxes
  Accounting for Uncertainty in
    Income Taxes  An Interpretation of FASB Statement
    No. 109
  Insurance
    Contracts
  05-1, Accounting by Insurance Enterprises for Deferred Acquisition
    Costs in Connection with Modifications or Exchanges of Insurance
    Contracts (SOP 05-1). SOP 05-1 Accounting and Reporting by Insurance Enterprises for Certain
    Long-Duration Contracts and for Realized Gains and Losses from
    the Sale of Investments. SOP 05-1 SOP 05-1 SOP 05-1. SOP 05-1.
 9




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
  SOP 05-1
  SOP 05-1
  Other
  Accounting for Servicing of Financial
    Assets  an amendment of FASB Statement
    No. 140
  Future
    Adoption of New Accounting Pronouncements
  No. FIN 39-1, Amendment of FASB Interpretation No. 39 39-1). 39-1 Offsetting of Amounts Related to
    Certain Contracts , 39-1 39-1 39-1 39-1, 39-1
  The
    Fair Value Option for Financial Assets and Financial Liabilities instrument-by-instrument
  Fair Value Measurements
 10




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
   2.
    Investments  Fixed
    Maturity and Equity Securities
    Available-for-Sale
    March 31, 2007Cost or


Gross Unrealized


Estimated


% ofAmortized Cost


Gain


Loss


Fair Value


Total(In millions)U.S. corporate securities

$
2,726


$
17


$
59


$
2,684



42.7
%Foreign corporate securities


867



6



17



856



13.6U.S. Treasury/agency
    securities


710



2



17



695



11.1Commercial mortgage-backed
    securities


764



5



6



763



12.2Residential mortgage-backed
    securities


959



11



4



966



15.4Asset-backed securities


151







1



150



2.4State and political subdivision
    securities


95



1



5



91



1.4Foreign government securities


70



5



1



74



1.2Total fixed maturity securities

$
6,342


$
47


$
110


$
6,279



100.0
%Non-redeemable preferred stock

$
66


$
2


$
1


$
67



98.5
%Common stock


1











1



1.5Total equity securities

$
67


$
2


$
1


$
68



100.0
%   December 31, 2006Cost or


Gross Unrealized


Estimated


% ofAmortized Cost


Gain


Loss


Fair Value


Total(In millions)U.S. corporate securities

$
2,542


$
18


$
62


$
2,498



42.4
%Foreign corporate securities


892



5



21



876



14.9U.S. Treasury/agency
    securities


801



2



20



783



13.3Commercial mortgage-backed
    securities


736



4



6



734



12.5Residential mortgage-backed
    securities


734



10



5



739



12.5Asset-backed securities


102







2



100



1.7State and political subdivision
    securities


91



1



6



86



1.5Foreign government securities


69



5



1



73



1.2Total fixed maturity securities

$
5,967


$
45


$
123


$
5,889



100.0
%Non-redeemable preferred stock

$
55


$
2


$
1


$
56



98.2
%Common stock


1











1



1.8Total equity securities

$
56


$
2


$
1


$
57



100.0
%  11




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
  Unrealized
    Loss for Fixed Maturity and Equity Securities
    Available-for-Sale
    March 31, 2007Equal to or Greater thanLess than 12 months


12 months


TotalGross





Gross





GrossEstimated


Unrealized


Estimated


Unrealized


Estimated


UnrealizedFair Value


Loss


Fair Value


Loss


Fair Value


Loss(In millions, except number of securities)U.S. corporate securities

$
1,382


$
39


$
501


$
20


$
1,883


$
59Foreign corporate securities


372



9



219



8



591



17U.S. Treasury/agency
    securities


307



9



150



8



457



17Commercial mortgage-backed
    securities


251



2



105



4



356



6Residential mortgage-backed
    securities


414



3



54



1



468



4Asset-backed securities


34







22



1



56



1State and political subdivision
    securities


25



2



56



3



81



5Foreign government securities


17







12



1



29



1Total fixed maturity securities

$
2,802


$
64


$
1,119


$
46


$
3,921


$
110Equity securities

$
46


$
1


$
6


$



$
52


$
1Total number of securities in an
    unrealized loss position


230







420







650   December 31, 2006Equal to or Greater thanLess than 12 months


12 months


TotalGross





Gross





GrossEstimated


Unrealized


Estimated


Unrealized


Estimated


UnrealizedFair Value


Loss


Fair Value


Loss


Fair Value


Loss(In millions, except number of securities)U.S. corporate securities

$
1,330


$
40


$
500


$
22


$
1,830


$
62Foreign corporate securities


462



13



174



8



636



21U.S. Treasury/agency
    securities


474



17



51



3



525



20Commercial mortgage-backed
    securities


304



2



109



4



413



6Residential mortgage-backed
    securities


307



4



59



1



366



5Asset-backed securities


45







22



2



67



2State and political subdivision
    securities


21



3



54



3



75



6Foreign government securities


13



1



12







25



1Total fixed maturity securities

$
2,956


$
80


$
981


$
43


$
3,937


$
123Equity securities

$
37


$
1


$
5


$



$
42


$
1Total number of securities in an
    unrealized loss position


772







430







1,202  12




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
  Aging
    of Gross Unrealized Loss for Fixed Maturity and Equity
    Securities
    Available-for-Sale
    March 31, 2007Cost or


Gross


Number ofAmortized Cost


Unrealized Loss


SecuritiesLess than


20% or


Less than


20% or


Less than


20% or20%


more


20%


more


20%


more(In millions, except number of securities)Less than six months

$
2,900


$
3


$
63


$
2



208



4Six months or greater but less
    than nine months


















1



Nine months or greater but less
    than twelve months


10















17



Twelve months or greater


1,171







46







420



Total

$
4,081


$
3


$
109


$
2



646



4   December 31, 2006Cost or


Gross


Number ofAmortized Cost


Unrealized Loss


SecuritiesLess than


20% or


Less than


20% or


Less than


20% or20%


more


20%


more


20%


more(In millions, except number of securities)Less than six months

$
2,763


$
4


$
66


$
2



696



9Six months or greater but less
    than nine months


16















24



Nine months or greater but less
    than twelve months


291







13







43



Twelve months or greater


1,029







43







430



Total

$
4,099


$
4


$
122


$
2



1,193



9        13




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
     March 31,


December 31,2007


2006Sector:U.S. corporate securities


53
%


50
%Foreign corporate securities


15



17U.S. Treasury/agency
    securities


15



16Commercial mortgage-backed
    securities


5



5Residential mortgage-backed
    securities


4



4State and political subdivision
    securities


5



5Other


3



3Total


100
%


100
%Industry:Industrial


16
%


26
%Finance


17



20Government


16



17Utility


12



12Mortgage-backed


9



9Consumer


13



2Other


17



14Total


100
%


100
%   security-by-security other-than-temporarily other-than-temporary other-than-temporarily other-than-temporary
  other-than-temporarily
 14




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
   Securities
    Lending
    Net
    Investment Income
    Three Months EndedMarch 31,2007


2006(In millions)Fixed maturity securities

$
84


$
77Equity securities


1



Mortgage loans on real estate


5



4Policy loans


1



1Other limited partnership interests


2



2Cash, cash equivalents and
    short-term investments


4



3Other invested assets


1



Total investment income


98



87Less: Investment expenses


7



1Net investment income

$
91


$
86     Net
    Investment Gains (Losses)
    Three Months EndedMarch 31,2007


2006(In millions)Fixed maturity securities

$
(8
)

$
(28
)Mortgage loans on real estate






1Other limited partnership interests


4



Derivatives


8



(5
)Net investment gains (losses)

$
4


$
(32
)    15




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
     other-than-temporarily
  3.
    Derivative
    Financial Instruments  Types
    of Derivative Financial Instruments
    March 31, 2007


December 31, 2006Current Market





Current MarketNotional


or Fair Value


Notional


or Fair ValueAmount


Assets


Liabilities


Amount


Assets


Liabilities(In millions)Interest rate swaps

$
853


$
227


$
1


$
911


$
266


$
32Financial futures


32



1



1



26







Foreign currency swaps


36







8



32



1



9Foreign currency forwards


1











4







Options






51



5







53



5Financial forwards






















1Credit default swaps


4











4







Total

$
926


$
279


$
15


$
977


$
320


$
47      16




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
   Hedging
    March 31, 2007


December 31, 2006Notional


Fair Value


Notional


Fair ValueAmount


Assets


Liabilities


Amount


Assets


Liabilities(In millions)Fair value

$
6


$



$



$



$



$
Cash flow


4



















Non-qualifying


916



279



15



977



320



47Total

$
926


$
279


$
15


$
977


$
320


$
47     Fair
    Value Hedges
  Accounting for Derivative Instruments
    and Hedging
      Cash
    Flow Hedges
      Non-qualifying
    Derivatives and Derivatives for Purposes Other Than
    Hedging
   17




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
      Embedded
    Derivatives
    Credit
    Risk
    over-the-counter
      4.
    Contingencies,
    Commitments and Guarantees  Contingencies
  Litigation
  and/or
 18




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
        Macomber, et al. v. Travelers Property Casualty Corp.,
    et al. (Conn. Super. Ct., Hartford, filed April 7,
    1999).
     19




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
     Commitments
  Commitments
    to Fund Partnership Investments
    Mortgage
    Loan Commitments
    Commitments
    to Fund Bank Credit Facilities and Private Corporate Bond
    Investments
    Guarantees
       20




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##### Table of Contents



MetLife Life and Annuity Company of Connecticut
   Notes to Interim Condensed Consolidated Financial Statements
    (Unaudited)  (Continued)
   5.
    Comprehensive
    Income (Loss)    Three Months EndedMarch 31,2007


2006(In millions)Net income

$
45


$
49Other comprehensive income (loss):Unrealized investment gains
    (losses), net of related offsets and income tax


5



(54
)Other comprehensive income (loss):


5



(54
)Comprehensive income (loss)

$
50


$
(5
)   6.
    Other
    Expenses    Three Months EndedMarch 31,2007


2006(In millions)Compensation

$
5


$
18Commissions


23



61Amortization of DAC and VOBA


66



36Capitalization of DAC


(14
)


(55
)Rent, net of sublease income






1Insurance tax


2



3Other


14



7Total other expenses

$
96


$
71   7.
    Related
    Party Transactions       21




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##### Table of Contents



Item 2.
    Managements
    Discussion and Analysis of Financial Condition and Results of
    Operations  Form 10-Q. Form 10-K
    and/or
    Business
    Summary
    of Critical Accounting Estimates
         22




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##### Table of Contents



Results
    of Operations
  Discussion
    of Results
    Three Months EndedMarch 31,2007


2006(In millions)RevenuesPremiums

$
12


$
12Universal life and investment-type
    product policy fees


112



121Net investment income


91



86Other revenues


6



7Net investment gains (losses)


4



(32
)Total revenues


225



194ExpensesPolicyholder benefits and claims


34



25Interest credited to policyholder
    account balances


34



29Other expenses


96



71Total expenses


164



125Income before provision for income
    tax


61



69Provision for income tax


16



20Net income

$
45


$
49   Net
    Income
     23




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##### Table of Contents



mark-to-market
        Revenues
        Expenses
          Insurance
    Regulations
   24




---



##### Table of Contents



Adoption
    of New Accounting Pronouncements
  Income
    Taxes
  Accounting for Uncertainty in
    Income Taxes  An Interpretation of FASB Statement
    No. 109
  Insurance
    Contracts
  05-1, Accounting by Insurance Enterprises for Deferred Acquisition
    Costs in Connection with Modifications or Exchanges of Insurance
    Contracts (SOP 05-1). SOP 05-1 Accounting and Reporting by Insurance Enterprises for Certain
    Long-Duration Contracts and for Realized Gains and Losses from
    the Sale of Investments. SOP 05-1 SOP 05-1 SOP 05-1. SOP 05-1.
  SOP 05-1
  SOP 05-1
 25




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##### Table of Contents



Other
  Accounting for Servicing of Financial
    Assets  an amendment of FASB Statement
    No. 140
  Future
    Adoption of New Accounting Pronouncements
  No. FIN 39-1, Amendment of FASB Interpretation No. 39 39-1). 39-1 Offsetting of Amounts Related to
    Certain Contracts , 39-1 39-1 39-1 39-1, 39-1
  The
    Fair Value Option for Financial Assets and Financial Liabilities instrument-by-instrument
  Fair Value Measurements
  Item 4.
    Controls
    and Procedures  Rule 15d-15(e)
  Rule 13a-15(f)
 Part II 
    Other Information  Item 1.
    Legal Proceedings
  Form 10-K
 26




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##### Table of Contents



Macomber, et al.
     27




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##### Table of Contents



Item 6.
    Exhibits  31
.1

Certification of President
    pursuant to Section 302 of the Sarbanes-Oxley Act of 200231
.2

Certification of Chief Financial
    Officer pursuant to Section 302 of the Sarbanes-Oxley Act
    of 200232
.1

Certification of President
    pursuant to Section 906 of the Sarbanes-Oxley Act of 200232
.2

Certification of Chief Financial
    Officer pursuant to Section 906 of the Sarbanes-Oxley Act
    of 2002  28




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##### Table of Contents



Signatures    METLIFE LIFE
    AND ANNUITY COMPANY OF CONNECTICUT
  By:
    /s/  Joseph
    J. Prochaska, Jr.   Title:
    Executive Vice-President and Chief Accounting Officer    29




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##### Table of Contents



Exhibit Index  ExhibitNumber

Exhibit Name31
.1

Certification of President
    pursuant to Section 302 of the Sarbanes-Oxley Act of 200231
.2

Certification of Chief Financial
    Officer pursuant to Section 302 of the Sarbanes-Oxley Act
    of 200232
.1

Certification of President
    pursuant to Section 906 of the Sarbanes-Oxley Act of 200232
.2

Certification of Chief Financial
    Officer pursuant to Section 906 of the Sarbanes-Oxley Act
    of 2002  E-1