WARBURG PINCUS WORLDPERKS MONEY MARKET FUND INC
NSAR-B, 2000-02-22
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SIGNATURE   MARY JANE MALONEY
TITLE       MANAGER



<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0001066796
<NAME> WARBURG PINCUS WORLDPERKS MONEY MARKET FUND, INC.

<S>                             <C>
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<PERIOD-END>                               DEC-31-1999
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<INVESTMENTS-AT-VALUE>                        20084362
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</TABLE>


                        EXHIBIT INDEX

Exhibit A: Attachment to item 77B:
           Accountants report on internal control
- -------------------------------------------------------

Exhibit A:
REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors and Shareholders
   of Warburg, Pincus Worldperks Money Market Fund, Inc.:

In planning and performing our audit of the financial statements
of Warburg, Pincus Worldperks Money Market Fund, Inc. (the
"Fund") for the year ended December 31, 1999, 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
financial highlights and to comply with the requirements of Form
N-SAR, not to provide assurance on internal control.

The management of the Fund is responsible for establishing and
maintaining internal control.  In fulfilling this responsibility,
estimates and judgements 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 unauthorised acquisition, use or disposition.

Because of inherent limitations in internal controls, errors or
fraud may occur and not be detected.  Also, projection of any
evaluation of internal control to future periods is subject to
the risk that it may become inadequate because of changes in
conditions or that the effectiveness of the design and operation
may deteriorate.

Our consideration of internal control would not necessarily
disclose all matters in 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 errors or fraud in
amounts that would be material in relation to the financial
statements and financial highlights 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 internal control and its operation,
including controls over 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 the
Board of Directors of the Fund, management and the Securities and
Exchange Commission and is not intended to be and should not be
used by anyone other than these specified parties.

PricewaterhouseCoopers LLP
February 3, 2000




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