FORM N-SAR
                               SEMI-ANNUAL REPORT
                       FOR REGISTERED INVESTMENT COMPANIES


Report for six month period ending:     /   /    (a)
       or fiscal year ending:         12/31/05   (b)

Is this a transition report? (Y/N)     N
                                     -----

Is this an amendment to a previous filing?  (Y/N)       N
                                                      -----

Those items or sub-items with a box "[/]" after the item number should be
completed only if the answer has changed from the previous filing on this form.


1.     A.   Registrant Name:   Merrill Lynch Life Variable Annuity Separate
            Account C

       B.   File Number:  811 - 10585

       C.   Telephone Number:    (609)  274-6900

2.     A.   Street:     1300 Merrill Lynch Drive, 2nd Floor

       B.   City: Pennington   C.     State:  NJ  D.  Zip Code: 08534  Zip Ext:

       E.   Foreign Country:                     Foreign Postal Code:

3.     Is this the first filing on this form by Registrant?  (Y/N)       N
                                                                     ---------

4.     Is this the last filing on this form by Registrant?  (Y/N)        N
                                                                     ----------

5.     Is Registrant a small business investment company (SBIC)?  (Y/N)    N
                                                                         -----
       [If answer is "Y" (Yes), complete only items 89 through 110.]

6.     Is Registrant a unit investment trust (UIT)?  (Y/N)              Y
                                                                     ---------
       [If answer is "Y" (Yes) complete only items 111 through 132.]

7.     A.   Is Registrant a series or multiple portfolio company?  (Y/N)
            [If answer is "N" (No), go to item 8.]                        ------

       B.   How many separate series or portfolios did Registrant have at the
            end of the period?
                               ----------



                                       01


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For period ending   12/31/05
                  ------------------

File number 811-  10585
                --------------------


UNIT INVESTMENT TRUSTS

111.   A.    [/]   Depositor Name:
                                    --------------------------------------------

       B.    [/]   File Number (If any):
                                         ---------------------------------------

       C.    [/]   City:            State:       Zip Code:       Zip Ext.:
                         -----------       -----           ------         ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                    ------------

111.   A.    [/]   Depositor Name:
                                    --------------------------------------------

       B.    [/]   File Number (If any):
                                         ---------------------------------------

       C.    [/]   City:            State:       Zip Code:       Zip Ext.:
                         -----------       -----           ------         ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                    ------------

112.   A.    [/]   Sponsor Name:
                                  ----------------------------------------------

       B.    [/]   File Number (If any):
                                         ---------------------------------------

       C.    [/]   City:            State:       Zip Code:       Zip Ext.:
                         -----------       ------          ------         ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                     -----------

112.   A.    [/]   Sponsor Name:
                                  ----------------------------------------------

       B.    [/]   File Number (If any):
                                         ---------------------------------------

       C.    [/]   City:            State:       Zip Code:       Zip Ext.:
                         -----------       ------          ------         ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                     -----------



                                      47


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                  -----------------------

File number 811-  10585
                -------------------------


113.   A.    [/]   Trustee Name:
                                 -----------------------------------------------

       B.    [/]   City:            State:         Zip Code:     Zip Ext.:
                         -----------       --------          ----         ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                     -----------

113.   A.    [/]   Trustee Name:
                                 -----------------------------------------------

       B.    [/]   City:            State:         Zip Code:     Zip Ext.:
                         -----------       --------          ----         ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                     -----------

114.   A.    [/]   Principal Underwriter Name:

                                               ---------------------------------

       B.    [/]   File Number 8-
                                  ----------------------------------------------

       C.    [/]   City:            State:         Zip Code:       Zip Ext.:
                         -----------       --------          -----        ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                     -----------

114.   A.    [/]   Principal Underwriter Name:
                                               ---------------------------------

       B.    [/]   File Number 8-
                                  ----------------------------------------------

       C.    [/]   City:            State:         Zip Code:     Zip Ext.:
                         -----------       --------          ----         ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                     -----------

115.   A.    [/]   Independent Public Accountant Name:
                                                       -------------------------

       B.    [/]   City:            State:       Zip Code:       Zip Ext.:
                         -----------       ------          -----          ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                     -----------

115.   A.    [/]   Independent Public Accountant Name:
                                                       -------------------------

       B.    [/]   City:            State:         Zip Code:     Zip Ext.:
                         -----------       --------          ----         ------

             [/]   Foreign Country:             Foreign Postal Code:
                                    ------------                     -----------


                                      48


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                                                       If filing more than one
                                                       Page 49, "X" box: [ ]
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For period ending    12/31/05
                  ---------------------

File number 811-  10585
                -----------------------


116.   Family of investment companies information:

       A.    [/]   Is Registrant part of a family of investment companies?
                   (Y/N)
                        ---- ----
                             Y/N

       B.    [/]   Identify the family in 10 letters:
                   (Note:  In filing this form, use this identification
                   consistently for all investment companies in family.  This
                   designation is for purposes of this form only.)

117.   A.    [/]   Is Registrant a separate account of an insurance company?
                   (Y/N)
                         ---- ----
                              Y/N

       If answer is "Y" (Yes), are any of the following types of contracts
       funded by the Registrant?

       B.    [/]   Variable annuity contracts?  (Y/N)
                                                      -------------------- -----
                                                                            Y/N

       C.    [/]   Scheduled premium variable life contracts?  (Y/N)
                                                                    ------- ----
                                                                            Y/N

       D.    [/]   Flexible premium variable life contracts?  (Y/N)
                                                                   ------- -----
                                                                            Y/N

       E.    [/]   Other types of insurance products registered under the
                   Securities Act of 1933?  (Y/N)
                                                 -------------------------- ----
                                                                             Y/N

118.   [/]   State the number of series existing at the end of the period that
             had securities registered under the Securities Act of 1933 _____ __
             _______________________________  _________________________________


119.   [/]   State the number of new series for which registration statements
             under the Securities Act of 1933 became effective during the period
             ___________________________________________________   __________ __
             _____________________

120.   [/]   State the total value of the portfolio securities on the date of
             deposit for the new series included in item 119 ($000's omitted)

             ___________________________________________________________  $__ __
             _________________________

121.   [/]   State the number of series for which a current prospectus was in
             existence at the end of the period  ____________________________ __
             ___________________________________  ______________________________


122.   [/]   State the number of existing series for which additional units were
             registered under the Securities Act of 1933 during the current
             period  ________________________________________________________ __
             ___  _____________________



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For period ending    12/31/05
                  ------------------------

File number 811-  10585
                --------------------------

123.   [/]   State the total value of the additional units considered in
             answering item 122 ($000's omitted) _____________________________
             $        0
               --------

124.   [/]   State the total value of units of prior series that were placed in
             the portfolios of subsequent series during the current period (the
             value of these units is to be measured on the date they were placed
             in the subsequent series) ($000's omitted) _______________________
             $       0
               -------

125.   [/]   State the total dollar amount of sales loads collected (before
             reallowances to other brokers or dealers) by Registrant's
             principal underwriter and any underwriter which is an affiliated
             person of the principal underwriter during the current period
             solely from the sale of units of all series of Registrant ($000's
             omitted)____________________________________
             $          28
               -----------

126.         Of the amount shown in item 125, state the total dollar amount of
             sales loads collected from secondary market operations in
             Registrant's units (include the sales loads, if any, collected on
             units of a prior series placed in the portfolio of a subsequent
             series.) ($000's omitted) __________________________
             $        0
               --------

127.         List opposite the appropriate description below the number of
             series whose portfolios are invested primarily (based upon a
             percentage of NAV) in each type of security shown, the aggregate
             total assets at market value as of a date at or near the end of
             the current period of each such group of series and the total
             income distributions made by each such group of series during the
             current period (excluding distributions of realized gains, if
             any):



                                                                       Total          Total Income
                                                   Number of          Assets         Distributions
                                                    Series            ($000's           ($000's
                                                   Investing          omitted)          omitted)
                                                   ---------          --------          --------

                                                                             
A.  U.S. Treasury direct issue                                        $               $
                               ----------------    ---------            -------         --------

B.  U.S. Government agency                                            $               $
                           --------------------    ---------            -------         --------

C.  State and municipal tax-free                                      $               $
                                 --------------    ---------            -------         --------

D.  Public utility debt                                               $               $
                        -----------------------    ---------            -------         --------

E.  Brokers or dealers debt or debt of brokers'
    or dealers' parent                                                $               $
                       ------------------------    ---------            -------         --------

F.  All other corporate intermed. & long-term
    debt                                                              $               $
         --------------------------------------    ---------            -------         --------

G.  All other corporate short-term debt                               $               $
                                        -------    ---------            -------         --------




                                      50


                                                                            
H.  Equity securities of brokers or dealers or
    parents of brokers or dealers                                     $              $
                                  -------------    ---------            -------         --------

I.  Investment company equity securities                              $              $
                                         ------    ---------            -------         --------

J.  All other equity securities                       1               $  90,211      $
                                ---------------    ---------            -------         --------

K.  Other securities                                                  $              $
                     ----------------------        ---------            -------         --------

L.  Total assets of all series of registrant          1               $  90,211      $
                                            ---    ---------            -------         --------





                                      50


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                                                       Page 51, "X" box: [ ]
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For period ending    12/31/05
                  -----------------------

File number 811-  10585
                -------------------------


128.   [/]       Is the timely payment of principal and interest on any of the
                 portfolio securities held by any of Registrant's series at the
                 end of the current period insured or guaranteed by an entity
                 other than the issuer?  (Y/N) ____________________  ______ ___

                 [If answer is "N" (No), go to item 131.]                   Y/N

129.   [/]       Is the issuer of any instrument covered in item 128 delinquent
                 or in default as to payment of principal or interest at the
                 end of the current period? (Y/N) ________________   __________

                 [If answer is "N" (No), go to item 131.]                   Y/N

130.   [/]       In computations of NAV or offering price per unit, is any part
                 of the value attributed to instruments identified in item 129
                 derived from insurance or guarantees? (Y/N) _________________
                                                                            Y/N

131.             Total expenses incurred by all series of Registrant during the
                 current reporting period
                 ($000's omitted) __________________________________  $   1,766
                                                                       --------

132.   [/]       List the "811" (Investment Company Act of 1940) registration
                 number for all Series of Registrant that are being included in
                 this filing:

   811 -           811 -           811 -           811 -           811 -
         ------          -------         -------         -------         -------

   811 -           811 -           811 -           811 -           811 -
         ------          -------         -------         -------         -------

   811 -           811 -           811 -           811 -           811 -
         ------          -------         -------         -------         -------

   811 -           811 -           811 -           811 -           811 -
         ------          -------         -------         -------         -------

   811 -           811 -           811 -           811 -           811 -
         ------          -------         -------         -------         -------

   811 -           811 -           811 -           811 -           811 -
         ------          -------         -------         -------         -------

   811 -           811 -           811 -           811 -           811 -
         ------          -------         -------         -------         -------

   811 -           811 -           811 -           811 -           811 -
         ------          -------         -------         -------         -------

   811 -           811 -           811 -           811 -           811 -
         ------          -------         -------         -------         -------


                                      51

This report is signed on behalf of the Registrant, Merrill Lynch Life Variable
Annuity Separate Account C, in the Borough of Pennington, State of New Jersey.
Date:  February 24, 2006.

Merrill Lynch Life Insurance Company

By: /s/ JOSEPH  E. JUSTICE             Witness: /s/ KIRSTY LIEBERMAN
   -------------------------------             ------------------------------
        Joseph  E. Justice                          Kirsty Lieberman
        Senior Vice President and                   Vice President and
        Chief Financial Officer                     Senior Counsel

                                       52