Independent Auditor's Report


To the Board of Managers and the Owners of Variable Annuity
Contracts of
      The Travelers Quality Bond Account for Variable Annuities:

In planning and performing our audit of the financial statements
of The Travelers Quality Bond Account for Variable Annuities
for the year ended December 31, 2001, we considered its internal
control, including control activities for safeguarding
securities, in order to determine our auditing procedures for
the purpose of expressing our opinion on the financial
statements and to comply with the requirements of Form N-SAR,
not to provide assurance on internal control.

The management of The Travelers Quality Bond Account for
Variable Annuities is responsible for establishing and
maintaining internal control.  In fulfilling this responsibility,
estimates and judgments by management are required to assess the
expected benefits and related costs of controls.  Generally,
controls that are relevant to an audit pertain to the entity's
objective of preparing financial statements for external
purposes that are fairly presented in conformity with accounting
principles generally accepted in the United States of America.
Those controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.

Because of inherent limitations in internal control, error or
fraud may occur and not be detected.  Also, projection of any
evaluation of internal control to future periods is subject to
the risk that it may become inadequate because of changes in
conditions or that the effectiveness of the design and operation
may deteriorate.

Our consideration of internal control would not necessarily
disclose all matters in internal control that might be material
weaknesses under standards established by the American Institute
of Certified Public Accountants.  A material weakness is a
condition in which the design or operation of one or more of the
internal control components does not reduce to a relatively low
level the risk that misstatements caused by error or fraud in
amounts that would be material in relation to the financial
statements being audited may occur and not be detected within a
timely period by employees in the normal course of performing
their assigned functions.  However, we noted no matters
involving internal control and its operation, including controls
for safeguarding securities, that we consider to be material
weaknesses as defined above as of December 31, 2001.

This report is intended solely for the information and use of
management, the Board of Managers of The Travelers Quality Bond
Account for Variable Annuities and the Securities and Exchange
Commission, and is not intended to be and should not be used by
anyone other than these specified parties.

/s/KPMG LLP
Hartford, Connecticut
February 4, 2002