J. & W. SELIGMAN & CO.
Incorporated
May 1, 2000
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Re: Seligman Income Fund, Inc. (the "Fund")
Post-Effective Amendment No. 79
File No. 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. 79 to the Fund's Registration Statement on Form
N-1A filed electronically with the Securities and Exchange Commission on April
28, 2000.
If you have any questions, please do not hesitate to call me at (212) 850-1375.
Very truly yours,
/s/Jennifer G. Muzzey
Jennifer G. Muzzey
Legal Assistant
Law & Regulation
JGM/jgm
100 Park Avenue New York, New York 10017 (212) 850-1864
