April 2, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attention: Division of Investment Management
Re: Merrill Lynch Index Funds
Post-Effective Amendment No. 2 to the
Registration Statement on Form N-1A
(Securities Act File No. 333-15265
Investment Company Act File No. 811-7899)
Ladies and Gentlemen:
Pursuant to Rule 497 (j) under the Securities Act of
1933, as amended (the "1933 Act"), Merrill Lynch Index Funds
(the "Funds") hereby certifies that:
(1) the form of prospectus and statement of additional
information that would have been filed pursuant to
Rule 497 (c) under the 1933 Act would not have
differed from that contained in Post-Effective
Amendment No. 2 to the Funds' Registration Statement
on Form N-1A, constituting the most recent amendment
to the Funds' Registration Statement on Form N-1A;
and
(2) the text of Post-Effective Amendment No. 2 to the
Funds' Registration Statement on Form N-1A was filed
electronically with the Securities and Exchange
Commission on March 31, 1998.
Very truly yours,
Merrill Lynch Index Funds
By: Ira P. Shapiro /s/
_________________________
Ira P. Shapiro
Secretary
