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| Exhibit 31(b), Form 10-Q                                  |
| Kansas                        City Life Insurance Company |

**KANSAS CITY            LIFE INSURANCE COMPANY            SECTION 302 CERTIFICATION**            Third Quarter 2007

I, Tracy W.            Knapp, Senior Vice President, Finance of Kansas City Life Insurance Company, certify            that:
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| 1.     | I have reviewed this                        quarterly report on Form 10-Q of Kansas City Life Insurance                        Company;                                                                                                                                                                                                                                                                                                                |
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| 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 report;                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 4.     | The                        registrants 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)) and internal control over financial                        reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) 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)                                                                                                                                                                                                                                                                                                                                                                                                                                                     | designed such internal                        control over financial reporting, or caused such internal control over                        financial reporting to be designed under our supervision, to provide                        reasonable assurance regarding the reliability of financial reporting and                        the preparation of financial statements for external purposes in accordance                        with generally accepted accounting principles;                               |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|   | c)                                                                                                                                                                                                                                                                                                                                                                                                                                                     | evaluated the                        effectiveness of the registrants 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                                                                                                                                           |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|   | d)                                                                                                                                                                                                                                                                                                                                                                                                                                                     | disclosed in this                        report any change in the registrants internal control over financial                        reporting that occurred during the registrants most recent fiscal quarter                        (the registrants fourth fiscal quarter in the case of an annual report)                        that has materially affected, or is reasonably likely to materially affect,                        the registrants internal control over financial reporting; and                   |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 5.     | The                        registrants other certifying officer and I have disclosed, based on our                        most recent evaluation of internal control over financial reporting, to the                        registrants auditors and the audit committee of registrants 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 registrants 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 registrants internal control over                        financial reporting.                                                                                                                                                                                                                                                                           |

Date: November 2,            2007
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| /s/Tracy W.                        Knapp              |
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| Tracy W.                        Knapp                 |
| Senior Vice                        President, Finance |

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