MERRILL LYNCH LIFE INSURANCE COMPANY
             MERRILL LYNCH LIFE VARIABLE ANNUITY SEPARATE ACCOUNT C

                     ML LIFE INSURANCE COMPANY OF NEW YORK
               ML OF NEW YORK VARIABLE ANNUITY SEPARATE ACCOUNT C

                        SUPPLEMENT DATED JANUARY 5, 2007
                                     TO THE
                         PROSPECTUSES DATED MAY 1, 2006
                                      FOR
                       MERRILL LYNCH CONSULTS ANNUITY(SM)

This supplement updates the Prospectuses for the Merrill Lynch Consults
Annuity(SM) (the "Consults Annuity") issued by Merrill Lynch Life Insurance
Company or ML Life Insurance Company of New York. Please retain this supplement
with your Consults Annuity Prospectus for your reference.

Effective January 5, 2007  Roszel Advisors, LLC, the investment adviser for the
MLIG Variable Insurance Trust (the "MLIG Trust"), changed the name and
subadviser of one of the Portfolios described in your Contract prospectus.

The Roszel/William Blair International Portfolio of the MLIG Trust is now
subadvised by  JPMorgan Investment Management, Inc., and has changed its name to
the Roszel/JPMorgan International Equity Portfolio. Accordingly, effective
January 5, 2007, the name of the subaccount corresponding to the Roszel/William
Blair International Portfolio changed from the Roszel/William Blair
International Subaccount to the Roszel/JPMorgan International Equity Subaccount.
Therefore, generally all references to the Roszel/William Blair International
Portfolio or Subaccount and William Blair & Company, L.L.C. in the prospectus
and statement of additional information, as supplemented to date, are references
to the Roszel/JPMorgan International  Equity Portfolio or Subaccount, and
JPMorgan Investment Management, Inc., respectively. The investment objective and
asset class/investment style for this Portfolio have not changed.

                                     * * *

If you have any questions, please contact your Financial Advisor, or call the
Service Center at (800) 535-5549 (for Consults Annuities issued by Merrill Lynch
Life Insurance Company) or (800) 333-6524 (for Consults Annuities issued by ML
Life Insurance Company of New York), or write the Service Center at P.O. Box
44222, Jacksonville, Florida 32231-4222.


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