Exhibit 32.1


                                  CERTIFICATION

Pursuant to 18 U.S.C.  ss.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
June 30, 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.


August 12, 2004                       By:/s/ David A. Wheat
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    (Date)                                   David A. Wheat
                                             Director, Senior Vice President and
                                               Chief Financial Officer