CIGNA  CORPORATION
       
Exhibit 12
 
COMPUTATION  OF  RATIO  OF  EARNINGS  TO  FIXED  CHARGES
           
(Dollars in millions)
           
   
Nine Months Ended
 
   
September 30,
 
   
2008
   
2007
 
             
Income from continuing operations before income taxes
  $ 718     $ 1,243  
                 
Adjustments:
               
Income from equity investee
    (8 )     (2 )
                 
Income from continuing operations before income taxes, as adjusted
  $ 710     $ 1,241  
                 
Fixed charges included in income:
               
                 
Interest expense
  $ 106     $ 91  
Interest portion of rental expense
    33       25  
                 
      139       116  
                 
Interest credited to contractholders
    4       5  
                 
    $ 143     $ 121  
                 
Income available for fixed charges (including interest
               
credited to contractholders)
  $ 853     $ 1,362  
                 
Income available for fixed charges (excluding interest
               
credited to contractholders)
  $ 849     $ 1,357  
                 
RATIO OF EARNINGS TO FIXED CHARGES:
               
                 
Including interest credited to contractholders
    6.0       11.3  
                 
SUPPLEMENTAL RATIO:
               
                 
Excluding interest credited to contractholders
    6.1       11.7