SUPPLEMENT DATED MAY 22, 2002 TO

                        PROSPECTUS DATED MAY 1, 2002 FOR

                       CORPORATE FLEXIBLE PREMIUM VARIABLE

                        UNIVERSAL LIFE INSURANCE POLICIES

                                    ISSUED BY

                  NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY

                                   THROUGH ITS

                       NATIONWIDE VL SEPARATE ACCOUNT - C

THIS SUPPLEMENT UPDATES CERTAIN INFORMATION CONTAINED IN YOUR PROSPECTUS. PLEASE
READ IT AND KEEP IT WITH YOUR PROSPECTUS FOR FUTURE REFERENCE.

1. THE LIST OF UNDERLYING MUTUAL FUNDS AT THE BEGINNING OF YOUR PROSPECTUS IS
MODIFIED AS FOLLOWS:

The following underlying mutual fund is not available for policies issued on or
after January 25, 2002:

DREYFUS
     -    Dreyfus Investment Portfolios - European Equity Portfolio: Initial
          Shares

2. THE TABLE OF "UNDERLYING MUTUAL FUND ANNUAL EXPENSES (AS A PERCENTAGE OF
UNDERLYING MUTUAL FUND NET ASSETS, AFTER EXPENSE REIMBURSEMENT)" IS AMENDED TO
INCLUDE THE FOLLOWING:



                                                                        MANAGEMENT       OTHER        12b-1       TOTAL UNDERLYING
                                                                           FEES         EXPENSES       FEES          MUTUAL FUND
                                                                                                                       EXPENSES
                                                                        ----------      --------      -----       ----------------

                                                                                                            
Dreyfus Investment Portfolios - European Equity Portfolio: Initial        0.81%          0.44%         0.00%            1.25%
Shares



3. "APPENDIX A: OBJECTIVES FOR UNDERLYING MUTUAL FUNDS" IS AMENDED AS FOLLOWS:

DREYFUS INVESTMENT PORTFOLIOS
Dreyfus Investment Portfolios (the "Fund") is an open-end, management investment
company known as a mutual fund. Shares are offered only to variable annuity and
variable life insurance separate accounts established by insurance companies to
fund variable annuity contracts and variable life insurance policies and to
qualified pension and retirement plans. Individuals may not purchase shares
directly from the Fund. The Dreyfus Corporation serves as the Fund's investment
adviser.

     EUROPEAN EQUITY PORTFOLIO: INITIAL SHARES (NOT AVAILABLE FOR POLICIES
     ISSUED ON OR AFTER JANUARY 25, 2002)

     Investment Objective: Long-term capital growth. To pursue this goal, the
     Portfolio generally invests at least 80% of its total assets in stocks
     included within the universe of the 300 largest European companies. The
     Portfolio may invest up to 10% of its total assets in the stocks of
     non-European companies. The Portfolio's stock investments may include
     common stocks, preferred stocks and convertible securities.

4. ALL REFERENCES TO THE GVIT NATIONWIDE GVIT STRATEGIC VALUE FUND ARE DELETED.