<PAGE> PAGE 1
000 B000000 12/31/97
000 C000000 100802
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 A
001 A000000 SELIGMAN CASH MANAGEMENT FUND, INC.
001 B000000 811-2650
001 C000000 2128501864
002 A000000 100 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10017
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 N
007 B000000 0
007 C010100 1
007 C010200 2
007 C010300 3
007 C010400 4
007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
007 C010900 9
007 C011000 10
008 A000001 J & W SELIGMAN & CO. INCORPORATED
008 B000001 A
008 C000001 801-15798
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10017
011 A000001 SELIGMAN FINANCIAL SERVICES, INC.
011 B000001 8-25845
011 C010001 NEW YORK
011 C020001 NY
011 C030001 10017
012 A000001 SELIGMAN DATA CORP.
012 B000001 84-1895
012 C010001 NEW YORK
012 C020001 NY
012 C030001 10017
013 A000001 DELOITTE & TOUCHE LLP
013 B010001 NEW YORK
013 B020001 NY
<PAGE> PAGE 2
013 B030001 10281
014 A000001 SELIGMAN SERVICES, INC.
014 B000001 8-47717
015 A000001 INVESTORS FIDUCIARY TRUST COMPANY
015 B000001 C
015 C010001 KANSAS CITY
015 C020001 MO
015 C030001 64105
015 C040001 1307
015 E010001 X
018 000000 Y
019 A000000 Y
019 B000000 50
019 C000000 JWSELIGMAN
020 C000001 0
020 C000002 0
020 C000003 0
020 C000004 0
020 C000005 0
020 C000006 0
020 C000007 0
020 C000008 0
020 C000009 0
020 C000010 0
021 000000 0
022 A000001 FIRST NATIONAL BANK 0F CHICAGO-GRAND CAYMAN
022 B000001 36-0899825
022 C000001 3045086
022 D000001 0
022 A000002 CANADIAN IMPERIAL BK OF COMMERCE-GRAND CAYMAN
022 B000002 13-1942440
022 C000002 2742200
022 D000002 0
022 A000003 BANK OF MONTREAL-TORONTO
022 B000003 13-4941092
022 C000003 2386000
022 D000003 0
022 A000004 UBS-GRAND CAYMAN
022 B000004 13-2795530
022 C000004 2348300
022 D000004 0
022 A000005 ABN-AMRO BANK-GRAND CAYMAN
022 B000005 13-5268975
022 C000005 1102600
022 D000005 0
022 A000006 REPUBLIC NATIONAL BK OF NEW YORK-GRAND CAYMAN
022 B000006 13-2774726
022 C000006 996160
022 D000006 0
022 A000007 BAYERISCHE VEREINSBANK-GRAND CAYMAN
022 B000007 13-2774123
<PAGE> PAGE 3
022 C000007 911680
022 D000007 0
022 A000008 STATE STREET BANK & TRUST CO.-GRAND CAYMAN
022 B000008 04-1867445
022 C000008 860850
022 D000008 0
022 A000009 NATIONAL WESTMINSTER BANK-GRAND CAYMAN
022 B000009 13-5634601
022 C000009 634870
022 D000009 0
022 A000010 BANK OF NOVA SCOTIA-GRAND CAYMAN
022 B000010 03-8405740
022 C000010 523790
022 D000010 0
023 C000000 16351427
023 D000000 0
024 000000 N
025 D000001 0
025 D000002 0
025 D000003 0
025 D000004 0
025 D000005 0
025 D000006 0
025 D000007 0
025 D000008 0
026 A000000 Y
026 B000000 Y
026 C000000 Y
026 D000000 Y
026 E000000 N
026 F000000 Y
026 G010000 N
026 G020000 N
026 H000000 Y
027 000000 Y
028 A010000 124289
028 A020000 736
028 A030000 0
028 A040000 164952
028 B010000 213468
028 B020000 693
028 B030000 0
028 B040000 170119
028 C010000 205378
028 C020000 783
028 C030000 0
028 C040000 213194
028 D010000 260228
028 D020000 779
028 D030000 0
028 D040000 243065
<PAGE> PAGE 4
028 E010000 206692
028 E020000 820
028 E030000 0
028 E040000 205605
028 F010000 322220
028 F020000 833
028 F030000 0
028 F040000 328104
028 G010000 1332275
028 G020000 4644
028 G030000 0
028 G040000 1325039
028 H000000 0
029 000000 N
030 A000000 0
030 B000000 0.00
030 C000000 0.00
031 A000000 0
031 B000000 0
032 000000 0
033 000000 0
034 000000 Y
035 000000 105
036 A000000 N
036 B000000 0
037 000000 N
038 000000 0
039 000000 N
040 000000 Y
041 000000 Y
042 A000000 0
042 B000000 0
042 C000000 0
042 D000000 100
042 E000000 0
042 F000000 0
042 G000000 0
042 H000000 0
043 000000 332
044 000000 0
045 000000 Y
046 000000 N
047 000000 N
048 000000 0.000
048 A010000 0
048 A020000 0.000
048 B010000 0
048 B020000 0.000
048 C010000 0
048 C020000 0.000
048 D010000 0
<PAGE> PAGE 5
048 D020000 0.000
048 E010000 0
048 E020000 0.000
048 F010000 0
048 F020000 0.000
048 G010000 0
048 G020000 0.000
048 H010000 0
048 H020000 0.000
048 I010000 0
048 I020000 0.000
048 J010000 0
048 J020000 0.000
048 K010000 0
048 K020000 0.000
049 000000 N
050 000000 N
051 000000 N
052 000000 Y
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 N
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 Y
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 N
054 O000000 Y
055 A000000 Y
055 B000000 N
056 000000 Y
057 000000 N
058 A000000 N
059 000000 Y
060 A000000 Y
060 B000000 Y
061 000000 1000
062 A000000 Y
062 B000000 72.4
062 C000000 0.0
062 D000000 0.0
062 E000000 0.0
062 F000000 0.0
062 G000000 0.0
<PAGE> PAGE 6
062 H000000 0.0
062 I000000 0.0
062 J000000 18.4
062 K000000 0.0
062 L000000 9.2
062 M000000 0.0
062 N000000 0.0
062 O000000 0.0
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
063 A000000 86
063 B000000 0.0
064 A000000 N
064 B000000 N
066 A000000 N
067 000000 N
068 A000000 N
068 B000000 N
069 000000 N
070 A010000 Y
070 A020000 N
070 B010000 N
070 B020000 N
070 C010000 N
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 N
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 N
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 N
070 J020000 N
070 K010000 N
070 K020000 N
070 L010000 Y
070 L020000 Y
070 M010000 N
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 N
070 O020000 N
070 P010000 Y
<PAGE> PAGE 7
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000 0
071 B000000 0
071 C000000 0
071 D000000 0
072 A000000 12
072 B000000 12897
072 C000000 0
072 D000000 0
072 E000000 0
072 F000000 945
072 G000000 0
072 H000000 0
072 I000000 512
072 J000000 64
072 K000000 44
072 L000000 67
072 M000000 21
072 N000000 121
072 O000000 1
072 P000000 0
072 Q000000 0
072 R000000 30
072 S000000 16
072 T000000 332
072 U000000 0
072 V000000 0
072 W000000 12
072 X000000 2165
072 Y000000 0
072 Z000000 10732
072AA000000 0
072BB000000 0
072CC010000 0
072CC020000 0
072DD010000 9505
072DD020000 939
072EE000000 0
073 A010000 0.0470
073 A020000 0.0370
073 B000000 0.0000
073 C000000 0.0000
074 A000000 331
074 B000000 0
074 C000000 219256
074 D000000 0
074 E000000 0
<PAGE> PAGE 8
074 F000000 0
074 G000000 0
074 H000000 0
074 I000000 4
074 J000000 0
074 K000000 48
074 L000000 24160
074 M000000 104
074 N000000 243903
074 O000000 0
074 P000000 263
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 2068
074 S000000 0
074 T000000 241572
074 U010000 206609
074 U020000 24110
074 V010000 1.00
074 V020000 1.00
074 W000000 1.0000
074 X000000 11720
074 Y000000 0
075 A000000 234758
075 B000000 0
076 000000 0.00
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
077 Q010000 Y
077 Q020000 N
077 Q030000 N
078 000000 N
080 A000000 ICI MUTUAL INSURANCE COMPANY
080 C000000 22000
081 A000000 Y
<PAGE> PAGE 9
081 B000000 57
082 A000000 Y
082 B000000 150
083 A000000 N
083 B000000 0
084 A000000 N
084 B000000 0
085 A000000 Y
085 B000000 N
086 A010000 0
086 A020000 0
086 B010000 0
086 B020000 0
086 C010000 0
086 C020000 0
086 D010000 0
086 D020000 0
086 E010000 0
086 E020000 0
086 F010000 0
086 F020000 0
SIGNATURE THOMAS G. ROSE
TITLE TREASURER
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 001
<NAME> SELIGMAN CASH MANAGEMENT FUND CLASS A
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 219256
<INVESTMENTS-AT-VALUE> 219256
<RECEIVABLES> 24208
<ASSETS-OTHER> 439
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 243903
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 2331
<TOTAL-LIABILITIES> 2331
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 241577
<SHARES-COMMON-STOCK> 206609<F1>
<SHARES-COMMON-PRIOR> 208954<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (5)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 206604<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 11080<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (1575)<F1>
<NET-INVESTMENT-INCOME> 9505<F1>
<REALIZED-GAINS-CURRENT> 0
<APPREC-INCREASE-CURRENT> 0
<NET-CHANGE-FROM-OPS> 9505<F1>
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (9505)<F1>
<DISTRIBUTIONS-OF-GAINS> 0<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 1706695<F1>
<NUMBER-OF-SHARES-REDEEMED> (1717326)<F1>
<SHARES-REINVESTED> 8286<F1>
<NET-CHANGE-IN-ASSETS> (2346)<F1>
<ACCUMULATED-NII-PRIOR> (5)<F1>
<ACCUMULATED-GAINS-PRIOR> 0<F1>
<OVERDISTRIB-NII-PRIOR> 0<F1>
<OVERDIST-NET-GAINS-PRIOR> 0<F1>
<GROSS-ADVISORY-FEES> 813<F1>
<INTEREST-EXPENSE> 0<F1>
<GROSS-EXPENSE> 1575<F1>
<AVERAGE-NET-ASSETS> 201805<F1>
<PER-SHARE-NAV-BEGIN> 1.00<F1>
<PER-SHARE-NII> .047<F1>
<PER-SHARE-GAIN-APPREC> 0<F1>
<PER-SHARE-DIVIDEND> (.047)<F1>
<PER-SHARE-DISTRIBUTIONS> 0<F1>
<RETURNS-OF-CAPITAL> 0<F1>
<PER-SHARE-NAV-END> 1.00<F1>
<EXPENSE-RATIO> .78<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class A only. All other data are fund level.
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 002
<NAME> SELIGMAN CASH MANAGEMENT FUND CLASS B
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 219256
<INVESTMENTS-AT-VALUE> 219256
<RECEIVABLES> 24208
<ASSETS-OTHER> 439
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 243903
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 2331
<TOTAL-LIABILITIES> 2331
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 241577
<SHARES-COMMON-STOCK> 10858<F1>
<SHARES-COMMON-PRIOR> 2493<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (5)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 10858<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 426<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (138)<F1>
<NET-INVESTMENT-INCOME> 288<F1>
<REALIZED-GAINS-CURRENT> 0
<APPREC-INCREASE-CURRENT> 0
<NET-CHANGE-FROM-OPS> 288<F1>
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (288)<F1>
<DISTRIBUTIONS-OF-GAINS> 0<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 56667<F1>
<NUMBER-OF-SHARES-REDEEMED> (48536)<F1>
<SHARES-REINVESTED> 234<F1>
<NET-CHANGE-IN-ASSETS> 8365<F1>
<ACCUMULATED-NII-PRIOR> (5)<F1>
<ACCUMULATED-GAINS-PRIOR> 0<F1>
<OVERDISTRIB-NII-PRIOR> 0<F1>
<OVERDIST-NET-GAINS-PRIOR> 0<F1>
<GROSS-ADVISORY-FEES> 31<F1>
<INTEREST-EXPENSE> 0<F1>
<GROSS-EXPENSE> 138<F1>
<AVERAGE-NET-ASSETS> 7744<F1>
<PER-SHARE-NAV-BEGIN> 1.00<F1>
<PER-SHARE-NII> .037<F1>
<PER-SHARE-GAIN-APPREC> 0<F1>
<PER-SHARE-DIVIDEND> (.037)<F1>
<PER-SHARE-DISTRIBUTIONS> 0<F1>
<RETURNS-OF-CAPITAL> 0<F1>
<PER-SHARE-NAV-END> 1.00<F1>
<EXPENSE-RATIO> 1.78<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class B only. All other data are fund level.
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 004
<NAME> SELIGMAN CASH MANAGEMENT FUND CLASS D
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
<INVESTMENTS-AT-COST> 219256
<INVESTMENTS-AT-VALUE> 219256
<RECEIVABLES> 24208
<ASSETS-OTHER> 439
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 243903
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 2331
<TOTAL-LIABILITIES> 2331
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 241577
<SHARES-COMMON-STOCK> 24110<F1>
<SHARES-COMMON-PRIOR> 22309<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (5)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 24110<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 1391<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (452)<F1>
<NET-INVESTMENT-INCOME> 939<F1>
<REALIZED-GAINS-CURRENT> 0
<APPREC-INCREASE-CURRENT> 0
<NET-CHANGE-FROM-OPS> 939<F1>
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (939)<F1>
<DISTRIBUTIONS-OF-GAINS> 0<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 560285<F1>
<NUMBER-OF-SHARES-REDEEMED> (559125)<F1>
<SHARES-REINVESTED> 641<F1>
<NET-CHANGE-IN-ASSETS> 1801<F1>
<ACCUMULATED-NII-PRIOR> (5)<F1>
<ACCUMULATED-GAINS-PRIOR> 0<F1>
<OVERDISTRIB-NII-PRIOR> 0<F1>
<OVERDIST-NET-GAINS-PRIOR> 0<F1>
<GROSS-ADVISORY-FEES> 101<F1>
<INTEREST-EXPENSE> 0<F1>
<GROSS-EXPENSE> 452<F1>
<AVERAGE-NET-ASSETS> 25208<F1>
<PER-SHARE-NAV-BEGIN> 1.00<F1>
<PER-SHARE-NII> .037<F1>
<PER-SHARE-GAIN-APPREC> 0<F1>
<PER-SHARE-DIVIDEND> (.037)<F1>
<PER-SHARE-DISTRIBUTIONS> 0<F1>
<RETURNS-OF-CAPITAL> 0<F1>
<PER-SHARE-NAV-END> 1.00<F1>
<EXPENSE-RATIO> 1.78<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class D only. All other data are fund level.
</FN>
</TABLE>
INDEPENDENT AUDITORS' REPORT
The Board of Directors
Seligman Cash Management Fund, Inc.
In planning and performing our audit of the financial statements of Seligman
Cash Management Fund, Inc. (the "Fund") for the year ended December 31, 1997 (on
which we have issued our report dated January 30, 1998), 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, and not to provide assurance on the Fund's internal control.
The management of the Fund 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 generally accepted accounting
principles. Those controls include the safeguarding of assets against
unauthorized acquisition, use, or disposition.
Because of inherent limitations in internal control, errors 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 be become inadequate because
of changes in conditions or that the effectiveness of the design and operation
may deteriorate.
Our consideration of the Fund's 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 errors 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 the Fund's internal
control and its operation, including controls for safeguarding securities, that
we consider to be material weaknesses as defined above as of December 31, 1997.
This report is intended solely for the information and use of management, the
Board of Directors of Seligman Cash Management Fund, Inc., and the Securities
and Exchange Commission.
/s/Deloitte & Touche LLP
- ------------------------
Deloitte & Touche LLP
January 30, 1998
