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IDS Life Account MGA
IDS Life Single Payment Market Value Annuity
Registration No. 33-28976

                           EXHIBIT INDEX

Exhibit 22.  Copy of List of Subsidiaries is filed electronically
             herewith.

Exhibit 24.  Consent of Independent Auditors is filed
             electronically herewith.

Exhibit 25.  Power of Attorney, dated April 1, 1996 is filed
             electronically herewith.

Exhibit 27.1  Financial Statement Schedules and Report of
              Independent Auditors is filed electronically
              herewith.

Exhibit 27.2  Financial Data Schedule is filed electronically
              herewith.