AMERICAN SKANDIA LIFE ASSURANCE CORPORATION

                                                     American Skandia Advisor Plan III
                                                          American Skandia APEX II
                                                      American Skandia Xtra Credit Six
                                                        American Skandia Lifevest II
                                                   American Skandia Advisors Choice(R)2000

                                                Supplement to Prospectuses Dated May 1, 2007
                                                    Supplement dated September 21, 2007



     This Supplement  should be read and retained with the current  Prospectus for your annuity.  This Supplement is intended to update
     certain  information in the  Prospectus for the variable  annuity you own, and is not intended to be a prospectus or offer for any
     other variable annuity listed here that you do not own. If you would like another copy of the current  Prospectus,  please contact
     us at 1-888-PRU-2888.

     We are issuing this supplement to describe a tax-related  development that, among other things,  affects an annuity held within an
     arrangement qualifying under Section 403(b) of the Internal Revenue Code.

In the Tax Considerations section, immediately after the sub-section entitled ERISA Requirements, we add the following new
sub-section:

Special Considerations Regarding Exchanges Involving 403(b) Arrangements

Recent IRS regulations may affect the taxation of 403(b) tax deferred annuity contract exchanges that occur after September 24,
2007.  Certain transactions, often called "Revenue Ruling 90-24" exchanges or transfers, are a common non-taxable method to exchange
one tax deferred annuity contract for another. The IRS has issued regulations that may impose restrictions on your ability make such
an exchange.  The regulations are generally effective in 2009 but there is great uncertainty about their application to contract
exchanges that take place during the period following September 24, 2007 and before January 1, 2009 (the "gap period"). Because of
this uncertainty, it is possible that an exchange that takes place during the gap period may cause you to incur taxation on the value
of the contract. But it is also possible that such an exchange will not have adverse tax consequences. We have asked the IRS to
provide more guidance on this critical issue.  In the meantime, before you request an exchange during the gap period you should
consult with your tax advisor.



                                                AMERICAN SKANDIA LIFE ASSURANCE CORPORATION

                                                                  Optimum
                                                                Optimum Four
                                                                Optimum PLUS


                                                Supplement to Prospectuses Dated May 1, 2007
                                                    Supplement dated September 21, 2007



     This Supplement  should be read and retained with the current  Prospectus for your annuity.  This Supplement is intended to update
     certain  information in the  Prospectus for the variable  annuity you own, and is not intended to be a prospectus or offer for any
     other variable annuity listed here that you do not own. If you would like another copy of the current  Prospectus,  please contact
     us at 1-888-PRU-2888.

     We are issuing this supplement to describe a tax-related  development that, among other things,  affects an annuity held within an
     arrangement qualifying under Section 403(b) of the Internal Revenue Code.

In the Tax Considerations section, immediately after the sub-section entitled ERISA Requirements, we add the following new
sub-section:

Special Considerations Regarding Exchanges Involving 403(b) Arrangements

Recent IRS regulations may affect the taxation of 403(b) tax deferred annuity contract exchanges that occur after September 24,
2007.  Certain transactions, often called "Revenue Ruling 90-24" exchanges or transfers, are a common non-taxable method to exchange
one tax deferred annuity contract for another. The IRS has issued regulations that may impose restrictions on your ability make such
an exchange.  The regulations are generally effective in 2009 but there is great uncertainty about their application to contract
exchanges that take place during the period following September 24, 2007 and before January 1, 2009 (the "gap period"). Because of
this uncertainty, it is possible that an exchange that takes place during the gap period may cause you to incur taxation on the value
of the contract. But it is also possible that such an exchange will not have adverse tax consequences. We have asked the IRS to
provide more guidance on this critical issue.  In the meantime, before you request an exchange during the gap period you should
consult with your tax advisor.