Exhibit 8.1

                    [Letterhead of Debevoise & Plimpton LLP]


                                                                   March 6, 2007


Hartford Life Insurance Company
200 Hopmeadow Street
Simsbury, CT 06089

                         Hartford Life Insurance Company
                            Medium-Term Note Program

Ladies and Gentlemen:

         We have acted as special United States tax counsel to Hartford Life
Insurance Company, a Connecticut life insurance corporation ("Hartford Life"),
in connection with the preparation and filing with the Securities and Exchange
Commission (the "Commission") under the Securities Act of 1933, as amended (the
"Act"), by Hartford Life, of a (i) Registration Statement on Form S-3 (File No.
333-137215), filed with the Commission on September 8, 2006 (the "Registration
Statement"), (ii) a prospectus, dated September 8, 2006 (the "Prospectus"),
relating to the registration and public offering of medium-term notes as part of
a medium-term note program by Hartford Life (the "Program") and (iii) a pricing
supplement, dated February 27, 2007 (the "Pricing Supplement"), relating to
principal protected medium-term notes linked to a basket consisting of the Dow
Jones Industrial Average(sm) and the MSCI EAFE(R) Index (the "Notes") to be
issued under the Program. The Notes will be issued pursuant to (i) the
Indenture, dated as of September 8, 2006 (the "Indenture"), entered into between
Hartford Life and The Bank of New York Trust Company, N.A. (as successor to
JPMorgan Chase Bank, N.A.), as indenture trustee and (ii) the Distribution
Agreement, dated as of September 8, 2006, entered into between Hartford Life and
Bear, Stearns & Co. Inc.

         In furnishing this opinion letter, we have reviewed, and participated
in the preparation of, (i) the Registration Statement, the Prospectus and the
Pricing Supplement, (ii) the Indenture, (iii) the global note, dated March 6,
2007, representing the Notes issued and sold by Hartford Life and (iv) such
other records, documents, certificates or other instruments as in our judgment
are necessary or appropriate to enable us to render the opinion expressed below.
In this examination, we have assumed without independent investigation or
inquiry (i) the legal capacity of all natural persons executing documents, the
genuineness of all signatures on original or certified copies, the authenticity
of all original or certified copies and the conformity to original or certified
documents of all copies submitted to us as conformed or reproduction copies,
(ii) that the transactions described in the Prospectus and the Pricing
Supplement are performed in the manner described therein and (iii) full
compliance with the terms of the Indenture. We have



relied as to factual matters upon, and have assumed the accuracy of,
representations, statements and certificates of or from public officials and of
or from officers and representatives of all persons whom we have deemed
appropriate.

         Based on the foregoing, and subject to the limitations, qualifications
and assumptions set forth herein and in the Pricing Supplement, the statements
of law or legal conclusions in the discussion under the heading "Additional
Material United States Federal Income Tax Considerations" in the Pricing
Supplement, to the extent they constitute matters of United States federal
income tax law, represent our opinion.

         Our opinion is based upon the Internal Revenue Code of 1986, as
amended, treasury regulations (including proposed treasury regulations) issued
thereunder, Internal Revenue Service rulings and pronouncements, and judicial
decisions now in effect, all of which are subject to change, possibly with
retroactive effect. Our opinion is limited to the matters expressly stated, and
no opinion is implied or may be inferred beyond the matters expressly stated
herein. Our opinion is based on facts and circumstances set forth in the
Registration Statement, the Prospectus, the Pricing Supplement and the other
documents reviewed by us. Our opinion is rendered only as of the date hereof,
and could be altered or modified by changes in facts or circumstances, events,
developments, changes in the documents reviewed by us, or changes in law
subsequent to the date hereof. We have not undertaken to advise you or any other
person with respect to any such change subsequent to the date hereof.

         We consent to the filing of this opinion letter as an exhibit to
Hartford Life's Form 8-K to be filed in connection with the issuance and sale of
the Notes, incorporated by reference in the Registration Statement and to the
use of our name under the heading "Additional Material United States Federal
Income Tax Considerations" in the Pricing Supplement. In giving such consent, we
do not thereby concede that we are within the category of persons whose consent
is required under Section 7 of the Act or the rules and regulations of the
Commission thereunder.


                                        Very truly yours,

                                        /s/ Debevoise & Plimpton LLP


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