UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Report for the Quarter Ended: March 31, 1999
Institutional Investment Manager Filing this Report:
Name: Bruce Bent Associates, Inc.
Address: 950 Third Avenue, 28th Floor
New York, New York 10022
13F File Number 28-7444
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 the 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.
Report Type (Check only one.):
{X} 13F HOLDINGS REPORT
FORM 13F SUMMARY PAGE
REPORT SUMMARY
NUMBER OF INCLUDED MANAGERS: NONE
FORM 13F INFORMATION TABLE ENTRY TOTAL: 26
FORM 13F INFORMATION TABLE VALUE TOTAL: $143,131,000
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PORTVUE-SEC13F.LNP FORM 13F INFORMATION TABLE
RUN DATE: 05/10/99 2:31 P.M. BRUCE BENT ASSOCIATES, INC.
AS OF DATE: 03/31/99
VALUE SHA
RES/ SH/
PUT/
NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN
- ------------------------------ ---------------- --------- -------- -------- ---
- ----
ABBOTT LABS COM 002824100 5077 108455 S
ALZA CORP COM 022615108 2821 73775 S
AMERICA ONLINE INC COM COM 02364J104 8956 60926 S
AMERICAN GREETINGS CORP CL A COM 026375105 381 15000 S
AMGEN COM COM 031162100 2920 39000 S
BERKSHIRE HATHAWAY INC DEL CL COM 084670207 2442 1039 S
BIOMATRIX INC COM COM 09060P102 702 18000 S
BLOCK H & R INC COM 093671105 208 4400 S
BOSTON SCIENTIFIC CORP COM 101137107 5436 133800 S
BRISTOL MYERS SQUIBB CO COM COM 110122108 4555 71026 S
CARDINAL HEALTH INC COM COM 14149Y108 1465 22196 S
COCA COLA CO COM 191216100 6857 111728 S
DELTA-OMEGA TECHNOLOGIES LTDCO COM 247782303 18 66000 S
ELAN PLC ADR COM 284131208 6420 92050 S
FAIR ISSAC & CO COM COM 303250104 2253 60780 S
FOREST LABS INC COM 345838106 6769 120070 S
GANNETT INC DEL COM 364730101 460 7300 S
GENERAL ELECTRIC COMPANY COM 369604103 1979 17885 S
GENZYME CORP COM 372917104 3627 71905 S
HOME DEPOT INC COM 437076102 625 10046 S
IMS HEALTH INC COM COM 449934108 4198 126732 S
INTEL CORP COM 458140100 223 3750 S
JOHNSON & JOHNSON COM 478160104 8222 87935 S
MCDONALDS CORP COM 580135101 2558 56452 S
MERCK & CO COM 589331107 6354 79300 S
MICROSOFT CORP COM 594918104 17215 192080 S
NOVELL INC COM 670006105 3431 136200 S
PAYCHEX INC COM COM 704326107 4692 98905 S
PFIZER INC COM 717081103 3683 26542 S
PROCTER & GAMBLE CO COM 742718109 1217 12424 S
REUTERS GROUP PLC-SPONS ADR COM 76132M102 301 3468 S
SANTA CRUZ OPERATION INC COM COM 801833104 103 18980 S
SCHERING PLOUGH CORP COM 806605101 16821 304460 S
SCHLUMBERGER COM 806857108 307 5108 S
SUN MICROSYSTEM INC COM COM 866810104 7060 112910 S
TRIBUNE CO COM 896047107 2774 42385 S
LINE COUNT: 36
PORTVUE-SEC13F.LNP
BRUCE BENT ASSOCIATES, INC.
PAGE
1
RUN DATE: 05/10/99 2:31 P.M.
FORM 13F INFORMATION TABLE
AS OF DATE: 03/31/99
INVSTMT OTHER
DSCRETN MANAGERS SOLE SHARED NONE
- ------------------------------ ----------------
DEFINED 101255 7200 0
DEFINED 63775 10000 0
SOLE 60926 0 0
SOLE 15000 0 0
SOLE 39000 0 0
SOLE 1039 0 0
SOLE 18000 0 0
DEFINED 4100 300 0
DEFINED 123800 10000 0
DEFINED 70786 240 0
SOLE 22196 0 0
DEFINED 108673 3055 0
SOLE 66000 0 0
DEFINED 85050 7000 0
DEFINED 56780 4000 0
DEFINED 109670 10400 0
SOLE 7300 0 0
SOLE 17885 0 0
DEFINED 63905 8000 0
SOLE 10046 0 0
DEFINED 114732 12000 0
SOLE 3750 0 0
DEFINED 85735 2200 0
SOLE 56452 0 0
DEFINED 78700 600 0
DEFINED 170880 21200 0
DEFINED 103200 33000 0
DEFINED 88369 10536 0
SOLE 26542 0 0
SOLE 12424 0 0
SOLE 3468 0 0
SOLE 18980 0 0
DEFINED 277360 27100 0
SOLE 5108 0 0
DEFINED 107910 5000 0
DEFINED 36385 6000 0
LINE COUNT: 36
</TABLE>
