MERRILL LYNCH LIFE INSURANCE COMPANY
                                        
             MERRILL LYNCH LIFE VARIABLE ANNUITY SEPARATE ACCOUNT C
                      SUPPLEMENT DATED DECEMBER 30, 2005
                                     TO THE
             PROSPECTUS AND STATEMENT OF ADDITIONAL INFORMATION FOR
                              CONSULTS ANNUITY (SM)
                              (DATED MAY 1, 2005)
                                        
                     ML LIFE INSURANCE COMPANY OF NEW YORK
                                        
               ML OF NEW YORK VARIABLE ANNUITY SEPARATE ACCOUNT C
                      SUPPLEMENT DATED DECEMBER 30, 2005
                                     TO THE
             PROSPECTUS AND STATEMENT OF ADDITIONAL INFORMATION FOR
                              CONSULTS ANNUITY (SM)
                              (DATED MAY 1, 2005)
                                        

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

Effective January 6, 2006, John A. Levin & Co., Inc., investment subadviser to
the Roszel/Levin Large Cap Value Portfolio, will change its name to the BKF
Asset Management Company. Accordingly, the name of the Roszel/Levin Large Cap
Value Portfolio will change to the Roszel/BKF Large Cap Value Portfolio and all
references to John A. Levin & Co., Inc. and to the Roszel/Levin Large Cap Value
Portfolio in the Prospectus and Statement of Additional Information will become
references to the BKF Asset Management Company and the Roszel/BKF Large Cap
Value Portfolio, respectively.

This information supplements and supersedes the information contained in the
Prospectus and Statement of Additional Information.

                                    *  *  *

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


101655-1205