<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer" xmlns:com="http://www.sec.gov/edgar/common" xmlns:feec="http://www.sec.gov/edgar/feecommon">
  <schemaVersion>X0102</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <!--Field: Pseudo-Tag; ID: Name; Data: SEPARATE ACCOUNT KG OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO-->
          <cik>0001019130</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-4</investmentCompanyType>
    </filerInfo>
    <!--Field: Pseudo-Tag; ID: Is Late; Data: false-->
    <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>SEPARATE ACCOUNT KG OF COMMONWEALTH ANNUITY &amp; LIFE INSURANCE CO</nameOfIssuer>
          <addressOfIssuer>
            <street1>20 Guest Street</street1>
            <city>Brighton</city>
            <state>MA</state>
            <country>X1</country>
            <zipCode>02135</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportClass>
            <annualClassInfo>
              <className>Scudder Gateway Advisor (C-Shares) (333-63091)</className>
              <classId>C000027983</classId>
            </annualClassInfo>
            <annualClassInfo>
              <className>Scudder Gateway Advisor 2 (333-90539)</className>
              <classId>C000027985</classId>
            </annualClassInfo>
            <annualClassInfo>
              <className>Scudder Gateway Elite (333-09965)</className>
              <classId>C000025960</classId>
            </annualClassInfo>
            <annualClassInfo>
              <className>Scudder Gateway Incentive (Secondary) (333-46716)</className>
              <classId>C000027984</classId>
            </annualClassInfo>
            <annualClassInfo>
              <className>Scudder Gateway Plus (Bonus) (333-81019)</className>
              <classId>C000026425</classId>
            </annualClassInfo>
          </reportClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-07767</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-09965</fileNumber>
            </securitiesActFileNo>
            <securitiesActFileNo>
              <fileNumber>333-81019</fileNumber>
            </securitiesActFileNo>
            <securitiesActFileNo>
              <fileNumber>333-46716</fileNumber>
            </securitiesActFileNo>
            <securitiesActFileNo>
              <fileNumber>333-90539</fileNumber>
            </securitiesActFileNo>
            <securitiesActFileNo>
              <fileNumber>333-63091</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2025</lastDayOfFiscalYear>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>44161557.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>68131856.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>3510326030.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>3578457886.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(3534296329.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.000138100</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item6>
          <interestDue>0.00</interestDue>
          <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
        </item6>
        <item7>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item7>
        <item8>
          <explanatoryNotes>Not Applicable</explanatoryNotes>
        </item8>
        <signature>
          <signature>/s/ Natalya Belonozhko</signature>
          <nameAndTitle>Natalya Belonozhko - Senior Vice President</nameAndTitle>
          <signatureDate>03/27/2026</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
