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 December 9, 2004
                                     to the
                         Prospectuses dated May 1, 2004
                                      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.

The subaccounts investing in the Roszel/Invesco NAM Large Cap Core Portfolio and
the Roszel/Seneca Large Cap Growth Portfolio of the MLIG Variable Insurance
Trust (the "MLIG Trust") have been closed to allocations of premiums and
contract value for Consults Annuity Contracts issued on or after December 10,
2004. 

At present, the following five subaccounts are closed to allocations of premiums
and contract value for Consults Annuity Contracts issued on or after the
following dates:



                                                 Closed For Consults Annuity 
      Subaccount:                                Contracts Issued On or After:
      -----------                                ----------------------------   
                                       
      Roszel/Invesco NAM Large Cap Core          December 10, 2004
      Roszel/Seneca Large Cap Growth             December 10, 2004
      Roszel/Seneca Mid Cap Growth               November 19, 2004
      Roszel/MLIM Relative Value                 March 16, 2004
      Roszel/Valenzuela Mid Cap Value            February 3, 2004


For each of these subaccounts, if your Consults Annuity Contract was issued
before the noted date, you may continue to allocate premiums and transfer
contract value to the respective subaccount. If your Consults Annuity Contract
was issued on or after the noted date, you may not allocate premiums or transfer
contract value to that subaccount. We will keep you informed of any change in
the status of these subaccounts.

The subadvisers for these subaccounts were placed "on hold" in the Merrill Lynch
Consults managed brokerage account program (the "Consults Program"). We seek to
make available under the Consults Annuity Contract subaccounts that invest in
portfolios of the MLIG Trust that are subadvised by investment managers that are
part of the Consults Program. Therefore, in order to keep the investment
options under the Consults Annuity aligned with the Consults Program, the
Company may stop making a subaccount available as an investment option under 

the Consults Annuity Contract if it invests in a portfolio of the MLIG Trust
whose subadviser is placed "on hold" within the Consults Program. Subadvisers
may be placed on hold for a variety of reasons including changes in key
personnel, changes in investment process, performance, or other factors.  During
any period that a subadviser is "on hold," its investment team, process, and
performance are being evaluated.

                                    *  *  *

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