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<PAGE> PAGE 4
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SIGNATURE ALAN M. MANDEL
TITLE TREASURER
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000205545
<NAME> THE SALOMON BROTHERS FUND INC
<MULTIPLIER> 1
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1996
<PERIOD-END> DEC-31-1996
<INVESTMENTS-AT-COST> 964,526,485
<INVESTMENTS-AT-VALUE> 1,432,628,327
<RECEIVABLES> 1,643,301
<ASSETS-OTHER> 50,205,288
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 1,484,476,916
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 43,791,950
<TOTAL-LIABILITIES> 43,791,950
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 955,717,957
<SHARES-COMMON-STOCK> 83,477,470
<SHARES-COMMON-PRIOR> 83,656,970
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 147,792
<ACCUMULATED-NET-GAINS> 17,013,332
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 468,101,469
<NET-ASSETS> 1,440,684,966
<DIVIDEND-INCOME> 24,315,312
<INTEREST-INCOME> 9,519,870
<OTHER-INCOME> 485,615
<EXPENSES-NET> 7,073,974
<NET-INVESTMENT-INCOME> 27,246,823
<REALIZED-GAINS-CURRENT> 150,197,562
<APPREC-INCREASE-CURRENT> 177,477,834
<NET-CHANGE-FROM-OPS> 354,922,219
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 27,995,467
<DISTRIBUTIONS-OF-GAINS> 174,555,862
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 0
<NUMBER-OF-SHARES-REDEEMED> 2,694,828<F1>
<SHARES-REINVESTED> 0
<NET-CHANGE-IN-ASSETS> 149,676,062
<ACCUMULATED-NII-PRIOR> 600,852
<ACCUMULATED-GAINS-PRIOR> 41,371,632
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 5,894,684
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 7,073,974
<AVERAGE-NET-ASSETS> 1,398,004,769
<PER-SHARE-NAV-BEGIN> 15.43
<PER-SHARE-NII> 0.33
<PER-SHARE-GAIN-APPREC> 3.925
<PER-SHARE-DIVIDEND> 0.335
<PER-SHARE-DISTRIBUTIONS> 2.09
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 17.26
<EXPENSE-RATIO> 0.51
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>repurchase of capital stock
</FN>
</TABLE>
February 14, 1997
To the Board of Directors of
The Salomon Brothers Fund Inc.
In planning and performing our audit of the financial statements
of The Salomon Brothers Fund, Inc. (the "Fund") for the year
ended December 31, 1996, we considered its internal control
structure, including procedures for safeguarding securities, in
order to determine our auditing procedures for the purposes of
expressing our opinion on the financial statements and to comply
with the requirements of Form N-SAR, and not to provide
assurance on the internal control structure.
The management of the Fund is responsible for establishing
and maintaining an internal control structure. In fulfilling this
responsibility, estimates and judgments by management are
required to assess the expected benefits and related costs of
internal control structure policies and procedures. Two of the
objectives of an internal control structure are to provide
management with reasonable, but not absolute, assurance that
assets are appropriately safeguarded against loss from unauthorized
use or disposition and that transactions are executed in accordance
with management's authorization and recorded properly to permit
preparation of financial statements in conformity with generally
accepted accounting principles.
Because of inherent limitations in any internal control structure,
errors or irregularities may occur and may not be detected. Also,
projection of any evaluation of the structure 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 the internal control structure
would not necessarily disclose all matters in the internal control
structure 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 the specificinternal control structure elements does not
reduce to a relatively low level the risk that errors or irregularities
in amounts that would be material in relation to the financial
statements 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
the internal control structure, including procedures for safeguarding
securities, that we consider to be material weaknesses as defined above
as of December 31, 1996.
This report is intended solely for the information and use of
management and the Securities and Exchange Commission.
/S/
PRICE WATERHOUSE LLP