BRUCE BENT & ASSOCIATES INC/NY
13F-HR, 2000-05-10
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UNITED STATES
SECURITIES AND EXCHAGE COMMISSION
Washington, D.C.  20549
FORM 13F

FORM 13F COVER PAGE
Report for the Quarter Ended:  March 31, 2000

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 summit 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.

Report  Type:
{x}  13F Holdings Report

FORM 13F SUMMARY PAGE

Report Summary:

Number of Other Included Managers:			0

FORM 13F INFORMATION TABLE ENTRY TOTAL:	36

FORM 13F INFORMATION TABLE VALUE TOTAL:	$151,644,513

I AM SIGNING THIS REPORT AS REQUIRED BY THE SECURITIES
EXCHANGE ACT OF 1934.
<PAGE>

<TABLE>                                  <C>                                                                        <C>

FORM 13F INFORMATION TABLE

INVESTMENT                     VOTING AUTHORITY

DISCRETION                         (SHARES)

- -----------------  ---------------------------------------
          NAME          TITLE                     FAIR     SHARES OR
SHARED
           OF             OF       CUSIP        MARKET     PRINCIPAL
SOLE SHARED OTHER          SOLE        SHARED        NONE
         ISSUER         CLASS      NUMBER        VALUE       AMOUNT
(A)   (B)   (C) MGR        (A)          (B)          (C)
- ---------------------- ------   ---------- -------------- ------------ -
- ---- ----- ----- -- ------------ ------------ ------------
ABBOTT LABS            COMMON   002824100      1,161,012       32,995
X     X                  26,055        6,940            0
ALZA CORP              COMMON   022615108      3,058,940       81,436
X     X                  66,766       14,670            0
AMERICA ONLINE INC CO  COMMON   02364J104      2,117,200       31,395
X     X                  29,775        1,620            0
AMGEN COM              COMMON   031162100      5,049,935       82,280
X     X                  80,200        2,080            0
ANALYTICAL SURVEYS IN  COMMON   032683302        726,800      126,400
X     X                 115,900       10,500            0
BERKSHIRE HATHAWAY IN  COMMON   084670207      1,889,164        1,038
X                         1,038            0            0
BRISTOL MYERS SQUIBB   COMMON   110122108      3,725,108       64,226
X     X                  63,986          240            0
CARDINAL HEALTH INC C  COMMON   14149Y108      1,086,962       23,694
X                        23,694            0            0
COCA COLA CO           COMMON   191216100      1,994,844       42,500
X                        42,500            0            0
DELTA-OMEGA TECHNOLOG  COMMON   247782303          4,800       15,000
X                        15,000            0            0
ELAN PLC ADR           COMMON   284131208     10,751,625      226,350
X     X                 196,900       29,450            0
EXXON MOBIL CORPORATI  COMMON   30231G102        299,826        3,847
X                         3,847            0            0
FOREST LABS INC        COMMON   345838106     10,298,015      121,870
X     X                 109,670       12,200            0
GANNETT INC DEL        COMMON   364730101        795,238       11,300
X     X                   8,300        3,000            0
GENERAL ELECTRIC COMP  COMMON   369604103      2,783,353       53,655
X                        53,655            0            0
GENZYME CORP           COMMON   372917104      4,145,588       82,705
X     X                  71,705       11,000            0
HEWLETT PACKARD CO     COMMON   428236103        248,555        1,875
X                         1,875            0            0
HOME DEPOT INC         COMMON   437076102        967,306       14,997
X                        14,997            0            0
INTEL CORP             COMMON   458140100      7,022,637       53,227
X     X                  45,760        7,467            0
JOHNSON & JOHNSON      COMMON   478160104      5,896,644       83,938
X     X                  83,918           20            0
KOALA CORP COM         COMMON   499866101        359,438       27,000
X     X                  22,000        5,000            0
MCDONALDS CORP         COMMON   580135101      2,727,104       72,966
X                        72,966            0            0
MERCK & CO             COMMON   589331107      5,083,751       81,831
X     X                  81,131          700            0
MICROSOFT CORP         COMMON   594918104     19,321,031      181,845
X     X                 166,005       15,840            0
NOVELL INC             COMMON   670006105      1,794,788       62,700
X     X                  50,300       12,400            0
NOVEN PHARMACEUTICALS  COMMON   670009109        693,437       63,400
X     X                  51,400       12,000            0
ONLINE RES & COMMUNIC  COMMON   68273G101     11,118,594      646,900
X     X                 634,900       12,000            0
PAYCHEX INC COM        COMMON   704326107      8,025,159      153,225
X     X                 135,471       17,754            0
PFIZER INC             COMMON   717081103      2,986,279       81,676
X     X                  79,176        2,500            0
PROCTER & GAMBLE CO    COMMON   742718109        701,956       12,424
X                        12,424            0            0
QUEST DIAGNOSTICS INC  COMMON   74834L100      1,876,200       47,200
X     X                  37,700        9,500            0
SCHERING PLOUGH CORP   COMMON   806605101     11,236,624      302,670
X     X                 277,110       25,560            0
SCHLUMBERGER           COMMON   806857108        417,154        5,453
X     X                   4,703          750            0
SUN MICROSYSTEM INC C  COMMON   866810104     13,344,356      142,411
X     X                 130,911       11,500            0
TRIBUNE CO             COMMON   896047107      3,636,872       99,470
X     X                  85,470       14,000            0
TYCO INTL LTD NEW COM  COMMON   902124106      4,298,219       85,750
X     X                  75,750       10,000            0

     TOTAL                                   151,644,513
</TABLE>




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