United States

Securities and Exchange Commission

Washington, D. C. 20549

Form 8-K

Current Report

Pursuant to Section 13 or 15(d) of

the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 8, 2007

Kansas City Life Insurance Company

(Exact Name of Registrant as Specified in Charter)

Telephone Number: (816) 753-7000

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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Item 2.02 – Results of Operations and Financial Condition.

Included below is a release of financial information mailed to stockholders on May 8, 2007. It reflects the financial condition, in a condensed format, for Kansas City Life Insurance Company as of March 31, 2007, and was previously included in the Company's first quarter Form 10-Q report filed on May 4, 2007.

Message from the President, CEO and Chairman of the Board

Kansas City Life Insurance Company recorded a 16% increase in net income for the first quarter of 2007. The Company earned $8.3 million or $0.70 per share in the first quarter of 2007, an increase from $7.2 million or $0.60 per share one year earlier. This increase was primarily due to $5.1 million in net realized investment gains, compared with a net realized investment loss of $0.3 million in 2006.

Insurance revenues declined 2% for the period, as reduced premiums and contract charges from closed blocks of annuity and life insurance business outpaced new sales in certain product lines. Premiums from accident and health products increased 2%, including a 12% increase in new group dental sales. New sales of deposit products, including universal life, fixed deferred annuity and variable life and annuity products, increased 9% versus the prior year. The new deposits included an increase in universal life and variable universal life sales of 14% and 19%, respectively.

Net investment income declined $1.8 million or 4% for the period, due to a combination of increased investment expenses and reduced investment assets. The net realized investment gains were largely the result of sales of real estate and the completion of the sale of Generations Bank. The Company has benefited from the rise in commercial real estate values in recent years through selected sales of real estate, and the Company continues to actively invest in this asset class.

Policyholder benefits and interest credited to policyholder account balances increased $0.7 million for the first quarter. This increase was primarily the result of increased death benefits paid. Income tax expense increased $1.3 million due to increased earnings and a decline in the Company’s tax credits from affordable housing investments.

A highlight of the Company’s first quarter in 2007 was the payment of a special dividend of $2.00 per share to shareholders as of February 13, 2007. The payment of this special dividend, in addition to continuing the quarterly dividend of $0.27 per share, was supported by the Company’s steady earnings and strong balance sheet. The Company’s increased earnings for the first quarter of 2007 provides further evidence of Kansas City Life’s resources and capacity for growth. We will continue to focus the Company’s attention and resources on growing the life insurance business.

Additionally, the Kansas City Life Board of Directors approved a quarterly dividend of $0.27 per share to be paid May 15, 2007, to shareholders of record as of May 10, 2007.

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