Preliminary Pricing Supplement No. 60 Dated: March 31, 2008	Filed pursuant to Rule 424(b)(2)
(To Prospectus Dated August 22, 2005, and Prospectus Supplement dated August 22, 2005) This Preliminary Pricing Supplement consists of 3 pages.	File No. 333-126757
Protective Life Insurance Company Sponsor and Depositor  InterNotes® Issued Through Protective Life Secured Trust 2008-10
1.     The Notes
Trade Date: 04/07/2008 Original Issue Date: 04/10/2008 Minimum Denominations/Increments: $1000/$1000

CUSIP	PRINCIPAL AMOUNT	PRICE TO PUBLIC	CONCESSION	NET PROCEEDS TO THE TRUST	INTEREST RATE
74367CFL4	[   ]	100%	1.0000 %	[   ]	4.750 %

INTEREST PAYMENT FREQUENCY	STATED MATURITY DATE	SURVIVOR'S OPTION	REDEMPTION YES/NO	REPAYMENT YES/NO
SEMI-ANNUAL	04/15/2013	YES	NO	NO

SECURITIES EXCHANGE LISTING YES/NO	FUNDING AGREEMENT NO.
NO	GA-6130

Terms of Survivor's Option:

Annual Put Limitation:	[X] $2,000,000 or 2%; or
	[   ] $__________________ or _______%
Individual Put Limitation:	[X] $250,000; or
	[   ] $__________________
Trust Put Limitation:	Not Applicable.

Optional Redemption Terms: Not Applicable.

     Optional Redemption Dates: 

     Initial Redemption Percentage: 

     Annual Percentage Reduction (if any): 

Redemption:	[   ] In whole only and not in part
	[   ] May be in whole or in part

Optional Repayment Terms: Not Applicable.

     Optional Repayment Dates:

Optional Repayment:	[   ] In whole only and not in part
	[   ] May be in whole or in part

Form of trust: [X] Delaware statutory trust [   ] Delaware common law trust

Trust Expiration Date: 04/15/2014

Special Tax Considerations: Not Applicable.

Rating of Notes: S&P AA   Moody's Aa3

Securities Exchange Listing: [X] No [   ] Yes, Name of Exchange:______________

Additional Terms: Not Applicable.

Agents:

Banc of America Securities LLC
Incapital LLC
Bear, Stearns & Co. Inc.
Charles Schwab & Co., Inc.
Citigroup
Edward D. Jones & Co., L.P.
Fidelity Capital Markets, A Division of National Financial Services LLC
Merrill Lynch & Co.
Morgan Stanley
Raymond James
RBC Dain Rauscher, Inc.
UBS Securities LLC
Wachovia Securities

2.     The Funding Agreement(s)

Funding Agreement Issuer: Protective Life Insurance Company

Deposit Amount: [    ]

Effective Date: 04/10/2008

Interest Rate: 4.750%

Interest Payment Frequency: SEMI-ANNUAL

Stated Maturity Date: 04/15/2013

Survivor's Option: [X] Yes [   ] No

     If yes:

Annual Put Limitation:	[X] $2,000,000 or 2%; or
	[   ] $__________________ or _______%
Individual Put Limitation:	[X] $250,000; or
	[   ] $__________________
Trust Put Limitation:	Not Applicable.

Redemption: [   ] Yes [X] No

     Early Redemption Dates: 

     Initial Redemption Percentage: 

     Annual Percentage Reduction (if any): 

Redemption:	[   ] In whole only and not in part
	[   ] May be in whole or in part

Repayment: [   ] Yes [X] No

     Repayment Dates:

Repayment:	[   ] In whole only and not in part
	[   ] May be in whole or in part

Rating of Funding Agreement: S&P AA   Moody's Aa3

Additional Terms: Not Applicable.

3.     Other Information

Rating of Program:  S&P AA   Moody's Aa3

Protective Life Insurance Company Insurer Financial Strength Rating:  S&P AA   Moody's Aa3

Protective Securities, a division of ProEquities, Inc. and an affiliate of Protective Life Insurance Company, is acting as an agent in connection with this offering.