COHEN & STEERS SPECIAL EQUITY FUND, 497J, 1998-05-04

COHEN & STEERS SPECIAL EQUITY FUND
497J, 1998-05-04

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                     COHEN & STEERS SPECIAL EQUITY FUND, INC.
                                757 THIRD AVENUE
                            NEW YORK, NEW YORK 10017

                                                          May 4, 1998

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: File Room

Re:  Cohen & Steers Special Equity Fund, Inc. (the "Registrant"):
     File No. 333-21993 and 811-08059

Ladies and Gentlemen:

     Transmitted herewith pursuant to Rule 497(j) under the Securities Act of
1933 is certification that the Prospectus and Statement of Additional
Information with respect to the above referenced Registrant which would have
been filed pursuant to Rule 497(c) would not have differed from those filed
in the most recent post-effective amendment of the Registrant, which was
filed electronically.

                                            Very truly yours,


                                            /s/ Adam Derechin
                                                --------------
                                                Adam Derechin
                                                Vice President