J. & W. Seligman & Co.
Incorporated
May 1, 1998
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Re: Seligman Income Fund, Inc.
File Nos. 2-10837 and 811-525
Dear Sir or Madam:
Pursuant to Rule 497(j) under the Securities Act of 1933, I hereby certify
that the Prospectus and Statement of Additional Information that would have been
filed pursuant to Rule 497(c) does not differ from that contained in
Post-Effective Amendment No. 75 to the Fund's Registration Statement on Form
N-1A filed electronically with the Securities and Exchange Commission on April
29, 1998.
If you have any questions, please do not hesitate to call me at (212)
850-1375.
Very truly yours,
/s/Cindy Gorgoretti
Cindy Gorgoretti
Legal Assistant
CG:cg
100 Park Avenue o New York, New York 10017 o (212) 850-1864
