NEW ENGLAND FUNDS MANAGEMENT LP
13F-NT/A, 2000-02-23
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Form 13F Cover Page

Report for the Calendar Year or Quarter Ended  June 30, 1999

Check here if Amendment  [X]

Amendment Number: 1

This Amendment Check only one.

[X] is a restatement.
[ ] adds new holdings entries.

Institutional Investment Manager Filing this Report

Name:	   New England Funds Management, L.P.
Address:	399 Boylston Street
         Boston, MA  02116

Form 13F File Number  28-5788

The institutional investment manager filing this report and the
person by whom it is signed hereby represent that the person
signing the report is authorized to submit it, that all information
contained herein is true, correct and complete, and that it is
understood that all required items, statements, schedules, lists,
and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager

Name:	 John E. Pelletier
Title: Managing Director, Senior Vice President,
       General Counsel, Secretary and Clerk
Phone:	617 578-1132

Signature, Place, and Date of Signing

/s/ John E. Pelletier
Signature

Boston, MA
City, State

February 23, 2000
Date

Report Type Check only one

[ ] 13F HOLDINGS REPORT.  Check here if all holdings of
    this reporting manager are reported in this report.
[X] 13F NOTICE.  Check here if no holdings reported are in this
    report, and all holdings are reported by other reporting mangers.
[ ] 13F COMBINATION REPORT.  Check here if a portion of the
    holdings for this reporting manager are reported in this report
    and a portion are reported by other reporting managers.

List of Other Managers Reporting for this Manager

Name			                                      13F File Number
Back Bay Advisors, L.P.                       			28-2619
Founders Asset Management, Inc.		                28-00620
Harris Associates L.P.                        			28-2013
Janus Capital Corporation                     			28-1343
Jurika and Voyles, L.P.                       			28-2899
Loomis, Sayles and Company, L.P.                	28-398
Montgomery Asset Management, L.P.	               28-6764
RS Investment Management, L.P.                 		28-5452
Westpeak Investment Advisors, L.P.               28-4372
Vaughan, Nelson, Scarborough & McCullough, L.P. 	28-5840


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