<PAGE> PAGE 1
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<PAGE> PAGE 2
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020 A000001 CANADIAN IMPERIAL BANK OF COMMERCE
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020 A000002 BRIDGE TRADING COMPANY
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020 C000002 19
020 A000003 LEHMAN BROTHERS, INC.
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020 C000003 17
020 A000004 ESI SECURITIES COMPANY
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020 A000005 SMITH BARNEY, INC.
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<PAGE> PAGE 3
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<PAGE> PAGE 4
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<PAGE> PAGE 5
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<PAGE> PAGE 6
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SIGNATURE THOMAS G. ROSE
TITLE TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 001
<NAME> SELIGMAN INCOME FUND CLASS A
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 269904
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<RECEIVABLES> 2470
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<ACCUMULATED-NET-GAINS> (3854)
<OVERDISTRIBUTION-GAINS> 0
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<NET-INVESTMENT-INCOME> 8472<F1>
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<APPREC-INCREASE-CURRENT> (15124)
<NET-CHANGE-FROM-OPS> (6577)
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<NUMBER-OF-SHARES-REDEEMED> (4351)<F1>
<SHARES-REINVESTED> 420<F1>
<NET-CHANGE-IN-ASSETS> (73775)
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<ACCUMULATED-GAINS-PRIOR> (1307)
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<PER-SHARE-GAIN-APPREC> (0.76)<F1>
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[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
<FN>
<F1>Class A only. All other data are fund level.
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 002
<NAME> SELIGMAN INCOME FUND CLASS B
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-END> DEC-31-1999
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<SHARES-COMMON-STOCK> 1713<F1>
<SHARES-COMMON-PRIOR> 1476<F1>
<ACCUMULATED-NII-CURRENT> 18
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<ACCUMULATED-NET-GAINS> (3854)
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<NUMBER-OF-SHARES-REDEEMED> (767)<F1>
<SHARES-REINVESTED> 30<F1>
<NET-CHANGE-IN-ASSETS> (73775)
<ACCUMULATED-NII-PRIOR> 317
<ACCUMULATED-GAINS-PRIOR> (1307)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 132<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 416<F1>
<AVERAGE-NET-ASSETS> 21897<F1>
<PER-SHARE-NAV-BEGIN> 14.30<F1>
<PER-SHARE-NII> 0.40<F1>
<PER-SHARE-GAIN-APPREC> (0.75)<F1>
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<PER-SHARE-NAV-END> 13.52<F1>
<EXPENSE-RATIO> 1.90<F1>
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
<FN>
<F1>Class B only. All other data are fund level.
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 003
<NAME> SELIGMAN INCOME FUND CLASS C
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 7-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> MAY-27-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 269904
<INVESTMENTS-AT-VALUE> 280167
<RECEIVABLES> 2470
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<ACCUMULATED-NET-GAINS> (3854)
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<DISTRIBUTIONS-OF-INCOME> (17)<F1>
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<NUMBER-OF-SHARES-REDEEMED> (60)<F1>
<SHARES-REINVESTED> 1<F1>
<NET-CHANGE-IN-ASSETS> (73775)
<ACCUMULATED-NII-PRIOR> 317
<ACCUMULATED-GAINS-PRIOR> (1307)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 3<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 10<F1>
<AVERAGE-NET-ASSETS> 821<F1>
<PER-SHARE-NAV-BEGIN> 14.14<F1>
<PER-SHARE-NII> 0.19<F1>
<PER-SHARE-GAIN-APPREC> (0.49)<F1>
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<PER-SHARE-DISTRIBUTIONS> (0.32)<F1>
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<PER-SHARE-NAV-END> 13.52<F1>
<EXPENSE-RATIO> 1.95<F1>
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
<FN>
<F1>Class C only. All other data are fund level.
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 004
<NAME> SELIGMAN INCOME FUND CLASS D
<MULTIPLIER> 1000
<S> <C>
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<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 269904
<INVESTMENTS-AT-VALUE> 280167
<RECEIVABLES> 2470
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<TOTAL-ASSETS> 282999
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 1355
<TOTAL-LIABILITIES> 1355
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 275217
<SHARES-COMMON-STOCK> 4041<F1>
<SHARES-COMMON-PRIOR> 5471<F1>
<ACCUMULATED-NII-CURRENT> 18
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (3854)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 10263
<NET-ASSETS> 54635<F1>
<DIVIDEND-INCOME> 643<F1>
<INTEREST-INCOME> 2625<F1>
<OTHER-INCOME> 0<F1>
<EXPENSES-NET> (1294)<F1>
<NET-INVESTMENT-INCOME> 1974<F1>
<REALIZED-GAINS-CURRENT> (2547)
<APPREC-INCREASE-CURRENT> (15124)
<NET-CHANGE-FROM-OPS> (6577)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (2050)<F1>
<DISTRIBUTIONS-OF-GAINS> 0<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 640<F1>
<NUMBER-OF-SHARES-REDEEMED> (2176)<F1>
<SHARES-REINVESTED> 106<F1>
<NET-CHANGE-IN-ASSETS> (73775)
<ACCUMULATED-NII-PRIOR> 317
<ACCUMULATED-GAINS-PRIOR> (1307)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 407<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 1294<F1>
<AVERAGE-NET-ASSETS> 67949<F1>
<PER-SHARE-NAV-BEGIN> 14.30<F1>
<PER-SHARE-NII> 0.40<F1>
<PER-SHARE-GAIN-APPREC> (0.75)<F1>
<PER-SHARE-DIVIDEND> 0<F1>
<PER-SHARE-DISTRIBUTIONS> (0.43)<F1>
<RETURNS-OF-CAPITAL> 0<F1>
<PER-SHARE-NAV-END> 13.52<F1>
<EXPENSE-RATIO> 1.90<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 Income Fund, Inc.
In planning and performing our audit of the financial statements of Seligman
Income Fund, Inc. (the "Fund") for the year ended December 31, 1999 (on which we
have issued our report dated February 11, 2000), 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 any
internal control, misstatements due to error or fraud may occur and not be
detected. Also, projections of any evaluation of internal control to future
periods are subject to the risk that the internal control may become inadequate
because of changes in conditions, or that the degree of compliance with policies
and procedures may deteriorate. Our consideration of the Fund's internal control
would not necessarily disclose all matters in the 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 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, 1999. This report is intended solely for the
information and use of management, and the Board of Directors of Seligman Income
Fund, Inc., and the Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified parties.
Deloitte & Touche LLP
New York, New York
February 11, 2000
