COLUMBIA DAILY INCOME CO, 497J, 1997-02-26

COLUMBIA DAILY INCOME CO
497J, 1997-02-26

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February 26, 1997

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549

    RE:  Columbia Daily Income Company, Inc.
         File Nos. 02-51727, CIK 0000022082

    Pursuant to Rule 497(j) under the Securities Act of 1933, the Registration
certifies that the form of Prospectus and Statement of Additional Information
that would have been filed pursuant to Rule 497(c) under the Securities Act of
1933, as amended, would not have differed from those contained in the
Post-Effective Amendment to the Registration Statement on Form N-1A for the
above Registrant as filed electronically with the Securities and Exchange
Commission on February 24, 1997.

    Any questions regarding this transmission can be directed to Jeff Curtis at
(503) 795-6441.

                                       Sincerely,

                                       Columbia Daily Income Company, Inc.


                                       George L. Hanseth
                                       Senior Vice President