SELIGMAN GROWTH FUND INC
NSAR-B, 1999-02-26
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<PAGE>      PAGE  1
000 B000000 12/31/98
000 C000000 316411
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 A
001 A000000 SELIGMAN GROWTH FUND, INC.
001 B000000 811-229
001 C000000 2128501864
002 A000000 100 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10017
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008 A000001 J & W SELIGMAN & CO. INCORPORATED
008 B000001 A
008 C000001 801-15798
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10017
011 A000001 SELIGMAN ADVISORS, INC.
011 B000001 8-25845
011 C010001 NEW YORK
011 C020001 NY
011 C030001 10017
012 A000001 SELIGMAN DATA CORP
012 B000001 84-1895
012 C010001 NEW YORK
012 C020001 NY
012 C030001 10017
013 A000001 DELOITTE & TOUCHE LLP
013 B010001 NEW YORK
013 B020001 NY
<PAGE>      PAGE  2
013 B030001 10281
014 A000001 SELIGMAN SERVICES, INC.
014 B000001 8-47717
015 A000001 INVESTORS FIDUCIARY TRUST COMPANY
015 B000001 C
015 C010001 KANSAS CITY
015 C020001 MO
015 C030001 64105
015 C040001 1307
015 E010001 X
015 A000002 CHASE MANHATTAN BANK
015 B000002 S
015 C010002 NEW YORK
015 C020002 NY
015 C030002 10036
015 E040002 X
018  000000 Y
019 A000000 Y
019 B000000   52
019 C000000 JWSELIGMAN
020 A000001 LEHMAN BROTHERS, INC.
020 B000001 13-2518466
020 C000001    116
020 A000002 PAINEWEBBER INC.
020 B000002 13-2638166
020 C000002     86
020 A000003 CREDIT SUISSE FIRST BOSTON CORPORATION
020 B000003 13-5659485
020 C000003     78
020 A000004 HSBC/JAMES CAPEL
020 B000004 NA-FOREIGN
020 C000004     72
020 A000005 SMITH BARNEY INC.
020 B000005 13-1912900
020 C000005     67
020 A000006 COWEN & CO.
020 B000006 13-5616116
020 C000006     66
020 A000007 MORGAN (J.P.) SECURITIES INC.
020 B000007 13-2655998
020 C000007     60
020 A000008 PRUDENTIAL SECURITIES INC.
020 B000008 22-2347336
020 C000008     51
020 A000009 WEEDEN & CO., L.P.
020 B000009 13-3364318
020 C000009     50
020 A000010 CAPITAL INSTITUTIONAL SERVICES, INC.
020 B000010 75-1565705
020 C000010     47
021  000000     1509
<PAGE>      PAGE  3
022 A000001 BANK OF MONTREAL-TORONTO
022 B000001 13-4941092
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022 A000002 CANADIAN IMPERIAL BK OF COMMERCE-GRAND CAYMAN
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022 A000003 FIRST NATIONAL BK OF CHICAGO-GRAND CAYMAN
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<PAGE>      PAGE  6
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<PAGE>      PAGE  10
SIGNATURE   THOMAS ROSE                                  
TITLE       TREASURER           
 


<TABLE> <S> <C>


<ARTICLE> 6
<SERIES>
        <NUMBER> 001        
        <NAME> SELIGMAN GROWTH FUND, INC. CLASS A
        <MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               DEC-31-1998  
<INVESTMENTS-AT-COST>                           647241
<INVESTMENTS-AT-VALUE>                         1007744
<RECEIVABLES>                                    14367
<ASSETS-OTHER>                                     535 
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 1022646 
<PAYABLE-FOR-SECURITIES>                         22526
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                         2284
<TOTAL-LIABILITIES>                              24810
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                        619951 
<SHARES-COMMON-STOCK>                           125916<F1>
<SHARES-COMMON-PRIOR>                           120567<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                            (232)
<ACCUMULATED-NET-GAINS>                          17614
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        360503
<NET-ASSETS>                                    934654<F1>
<DIVIDEND-INCOME>                                 6953<F1>
<INTEREST-INCOME>                                 3331<F1>
<OTHER-INCOME>                                    (52)<F1>
<EXPENSES-NET>                                  (9375)<F1>
<NET-INVESTMENT-INCOME>                            857<F1>
<REALIZED-GAINS-CURRENT>                        134003  
<APPREC-INCREASE-CURRENT>                       129363
<NET-CHANGE-FROM-OPS>                           264007
<EQUALIZATION>                                 (55693)
<DISTRIBUTIONS-OF-INCOME>                       (1259)  
<DISTRIBUTIONS-OF-GAINS>                       (85132)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          69236<F1>
<NUMBER-OF-SHARES-REDEEMED>                    (73954)<F1>
<SHARES-REINVESTED>                              10067<F1>
<NET-CHANGE-IN-ASSETS>                          245097
<ACCUMULATED-NII-PRIOR>                          (248)
<ACCUMULATED-GAINS-PRIOR>                        29829
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                             5770<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                   9375<F1>
<AVERAGE-NET-ASSETS>                            824287<F1>
<PER-SHARE-NAV-BEGIN>                             6.08<F1>
<PER-SHARE-NII>                                     .01<F1>
<PER-SHARE-GAIN-APPREC>                           2.07<F1>
<PER-SHARE-DIVIDEND>                                 0
<PER-SHARE-DISTRIBUTIONS>                        (.73)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.42<F1>
<EXPENSE-RATIO>                                   1.14<F1>
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
<FN>
<F1>Class A only. All other data are fund level.
</FN>
        
                                                      


</TABLE>

<TABLE> <S> <C>


<ARTICLE> 6
<SERIES>
        <NUMBER> 002        
        <NAME> SELIGMAN GROWTH FUND, INC. CLASS B
        <MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               DEC-31-1998  
<INVESTMENTS-AT-COST>                           647241
<INVESTMENTS-AT-VALUE>                         1007744
<RECEIVABLES>                                    14367
<ASSETS-OTHER>                                     535 
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 1022646 
<PAYABLE-FOR-SECURITIES>                         22526
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                         2284
<TOTAL-LIABILITIES>                              24810
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                        619951 
<SHARES-COMMON-STOCK>                           3985<F1>
<SHARES-COMMON-PRIOR>                            754<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                           (232)
<ACCUMULATED-NET-GAINS>                          17614
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        360503
<NET-ASSETS>                                    26791<F1>
<DIVIDEND-INCOME>                                  87<F1>
<INTEREST-INCOME>                                  41<F1>
<OTHER-INCOME>                                      0<F1>
<EXPENSES-NET>                                  (196)<F1>
<NET-INVESTMENT-INCOME>                           (66)<F1>
<REALIZED-GAINS-CURRENT>                        134003  
<APPREC-INCREASE-CURRENT>                       129363
<NET-CHANGE-FROM-OPS>                           264007
<EQUALIZATION>                                 (55693)
<DISTRIBUTIONS-OF-INCOME>                            0  
<DISTRIBUTIONS-OF-GAINS>                       (21012)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          3847<F1>
<NUMBER-OF-SHARES-REDEEMED>                     (932)<F1>
<SHARES-REINVESTED>                               316<F1>
<NET-CHANGE-IN-ASSETS>                          245097
<ACCUMULATED-NII-PRIOR>                          (248)
<ACCUMULATED-GAINS-PRIOR>                        29829
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              72<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                   196<F1>
<AVERAGE-NET-ASSETS>                            10273<F1>
<PER-SHARE-NAV-BEGIN>                            5.60<F1>
<PER-SHARE-NII>                                 (.04)<F1>
<PER-SHARE-GAIN-APPREC>                           1.89<F1>
<PER-SHARE-DIVIDEND>                                 0
<PER-SHARE-DISTRIBUTIONS>                        (.73)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               6.72<F1>
<EXPENSE-RATIO>                                   1.90<F1>
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
<FN>
<F1>Class B only. All other data are fund level.
</FN>
        
                                                      


</TABLE>

<TABLE> <S> <C>


<ARTICLE> 6
<SERIES>
        <NUMBER>  004        
        <NAME> SELIGMAN GROWTH FUND, INC. CLASS D
        <MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               DEC-31-1998  
<INVESTMENTS-AT-COST>                           647241
<INVESTMENTS-AT-VALUE>                         1007744
<RECEIVABLES>                                    14367
<ASSETS-OTHER>                                     535 
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 1022646 
<PAYABLE-FOR-SECURITIES>                         22526
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                         2284
<TOTAL-LIABILITIES>                              24810
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                        619951 
<SHARES-COMMON-STOCK>                            5409<F1>
<SHARES-COMMON-PRIOR>                            2817<F1>
<ACCUMULATED-NII-CURRENT>                           0
<OVERDISTRIBUTION-NII>                           (232)
<ACCUMULATED-NET-GAINS>                          17614
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        360503
<NET-ASSETS>                                     36391<F1>
<DIVIDEND-INCOME>                                  190<F1>
<INTEREST-INCOME>                                   91<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                    (430)<F1>
<NET-INVESTMENT-INCOME>                           (149)<F1>
<REALIZED-GAINS-CURRENT>                        134003  
<APPREC-INCREASE-CURRENT>                       129363
<NET-CHANGE-FROM-OPS>                           264007
<EQUALIZATION>                                 (55693)
<DISTRIBUTIONS-OF-INCOME>                            0  
<DISTRIBUTIONS-OF-GAINS>                        (3291)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          23236<F1>
<NUMBER-OF-SHARES-REDEEMED>                    (21156)<F1>
<SHARES-REINVESTED>                                512<F1>
<NET-CHANGE-IN-ASSETS>                          245097
<ACCUMULATED-NII-PRIOR>                          (248)
<ACCUMULATED-GAINS-PRIOR>                        29829
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              158<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    430<F1>
<AVERAGE-NET-ASSETS>                             22589<F1>
<PER-SHARE-NAV-BEGIN>                             5.60<F1>
<PER-SHARE-NII>                                  (.04)<F1>
<PER-SHARE-GAIN-APPREC>                           1.90<F1>
<PER-SHARE-DIVIDEND>                                 0
<PER-SHARE-DISTRIBUTIONS>                        (.73)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               6.73<F1>
<EXPENSE-RATIO>                                   1.90<F1>
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
<FN>
<F1>Class D only. All other data are fund level.
</FN>
        
                                                      


</TABLE>

INDEPENDENT AUDITORS' REPORT

The Board of Directors
Seligman Growth Fund, Inc.


In planning and  performing  our audit of the  financial  statements of Seligman
Growth Fund, Inc. (the "Fund") for the year ended December 31, 1998 (on which we
have issued our report  dated  January 29,  1999),  we  considered  its internal
control,  including control activities for safeguarding securities,  in order to
determine our auditing  procedures  for the purpose 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 Fund's internal control.

The  management of the Fund is  responsible  for  establishing  and  maintaining
internal control. In fulfilling this responsibility,  estimates and judgments by
management  are  required to assess the expected  benefits and related  costs of
controls.  Generally,  controls  that are  relevant  to an audit  pertain to the
entity's objective of preparing financial  statements for external purposes that
are  fairly   presented  in  conformity  with  generally   accepted   accounting
principles.   Those  controls   include  the   safeguarding  of  assets  against
unauthorized acquisition, use, or disposition.

Because of inherent  limitations in any internal  control,  misstatements due to
error  or  fraud  may  occur  and  not be  detected.  Also,  projections  of any
evaluation  of internal  control to future  periods are subject to the risk that
the internal control may be become inadequate  because of changes in conditions,
or that the degree of compliance with policies and procedures may deteriorate.

Our consideration of the Fund's internal control would not necessarily  disclose
all matters in the  internal  control  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 one or
more of the internal  control  components  does not reduce to a  relatively  low
level the risk that misstatements caused by error or fraud 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
Fund's internal control and its operation,  including  controls for safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
December 31, 1998.

This report is intended solely for the  information  and use of management,  the
Board of  Directors  of Seligman  Growth  Fund,  Inc.,  and the  Securities  and
Exchange  Commission  and is not intended to be and should not be used by anyone
other than these specified parties.



/s/ Deloitte & Touche LLP

January 29, 1999




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