DREYFUS FUND INC
NSAR-B, 1998-02-27
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<PAGE>      PAGE  1
000 B000000 12/31/97
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001 A000000 THE DREYFUS FUND INCORPORATED
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015 A000002 BOSTON SAFE DEPOSIT AND TRUST COMPANY
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020 A000001 MORGAN STANLEY & CO. INCORPORATED
020 B000001 13-2655998
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020 A000002 AUTRANET, INC.
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020 A000003 SMITH BARNEY INC.
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020 A000004 OPPENHEIMER & CO., INC.
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020 A000005 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
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020 B000005 13-5674085
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020 A000006 CANTOR FITZGERALD SECURITIES
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020 A000007 MONTGOMERY SECURITIES
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022 A000008 CANTOR FITZGERALD SECURITIES
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022 C000008     54848
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022 B000009 13-3046258
022 C000009     67523
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022 A000010 GERALD KLAUER MATTISON & CO., INC.
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080 B000000 NATIONAL UNION FIRE INSURANCE COMPANY
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SIGNATURE   MICHAEL S. PETRUCELLI                        
TITLE       ASSISTANT TREASURER 
 


<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000030146
<NAME> THE DREYFUS FUND INCORPORATED
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<INVESTMENTS-AT-COST>                          2383585
<INVESTMENTS-AT-VALUE>                         2605132
<RECEIVABLES>                                    26815
<ASSETS-OTHER>                                    5389
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 2637336
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                         9264
<TOTAL-LIABILITIES>                               9264
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       2433369
<SHARES-COMMON-STOCK>                           264663
<SHARES-COMMON-PRIOR>                           249382
<ACCUMULATED-NII-CURRENT>                         4840
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                        (31684)
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        221547
<NET-ASSETS>                                   2628072
<DIVIDEND-INCOME>                                38477
<INTEREST-INCOME>                                 5218
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                   19993
<NET-INVESTMENT-INCOME>                          23702
<REALIZED-GAINS-CURRENT>                        368614
<APPREC-INCREASE-CURRENT>                     (101443)
<NET-CHANGE-FROM-OPS>                           290873
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                      (18862)
<DISTRIBUTIONS-OF-GAINS>                      (438494)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                         247569
<NUMBER-OF-SHARES-REDEEMED>                   (271283)
<SHARES-REINVESTED>                              38995
<NET-CHANGE-IN-ASSETS>                         (70695)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                        38195
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                            17537
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                  19993
<AVERAGE-NET-ASSETS>                           2801866
<PER-SHARE-NAV-BEGIN>                            10.82
<PER-SHARE-NII>                                    .10
<PER-SHARE-GAIN-APPREC>                           1.01
<PER-SHARE-DIVIDEND>                             (.08)
<PER-SHARE-DISTRIBUTIONS>                       (1.92)
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               9.93
<EXPENSE-RATIO>                                   .007
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                              .000
        

</TABLE>


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