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April     , 1996



OP-60477.Doc
04/08/96-8:09 PM

a                     151 Farmington Avenue      Susan E. Bryant
                      Hartford, CT  06156        Counsel
                                                 Law & Regulatory Affairs, RE4C
                                                 (860) 273-7834
                                                 Fax: (860) 273-8340

April 15, 1996


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Re:  Aetna Life Insurance and Annuity Company
     Post-Effective Amendment No. 1 to Registration Statement on Form S-1
     Prospectus Title: ALIAC Guaranteed Accumulation Account
     Registration No. 33-60477

Dear Sirs:

As Counsel of Aetna Life Insurance and Annuity Company (the "Company"), I have
represented the Company in connection with the ALIAC Guaranteed Accumulation
Account (the "Guaranteed Accumulation Account"), a guaranteed interest option
available under certain variable annuity contracts, and the Form S-1
Registration Statement relating to such account.

In connection with such representation, I have reviewed Post-Effective Amendment
No. 1 to the Registration Statement for the Guaranteed Accumulation Account
including the prospectus, and relevant proceedings of the Board of Directors.

Based upon this review, and assuming the securities represented by the
Guaranteed Accumulation Account are issued in accordance with the provisions of
the prospectus, I am of the opinion that the securities, when sold, will have
been validly issued and will constitute a legal and binding obligation of the
Company.

I further consent to the use of this opinion as an exhibit to the Registration
Statement and to my being named under the caption "Legal Matters" therein.

Sincerely,

/s/ Susan E. Bryant

Susan E. Bryant
Counsel
Aetna Life Insurance and Annuity Company