Exhibit 32.1


                                  CERTIFICATION

Pursuant to 18 U.S.C.  Section 1350, the undersigned  officer of ING USA Annuity
and Life  Insurance  Company  (the  "Company")  hereby  certifies  that,  to the
officer's knowledge, the Company's Quarterly Report on Form 10-Q for the quarter
ended March 31, 2004 (the  "Report")  fully  complies with the  requirements  of
Section 13(a) or 15(d),  as applicable,  of the Securities  Exchange Act of 1934
and that  the  information  contained  in the  Report  fairly  presents,  in all
material  respects,  the  financial  condition  and results of operations of the
Company.


May 14, 2004                    By /s/ David A. Wheat
    (Date)                         ---------------------------------------------
                                   David A. Wheat
                                   Director, Senior Vice President and
                                     Chief Financial Officer