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
March 31, 2005 (the "Report") fully complies with the requirements of Section 13
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 12, 2005                    By /s/  David A. Wheat
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   (Date)                               David A. Wheat
                                        Director, Senior Vice President and
                                          Chief Financial Officer