IDS LIFE SPECIAL INCOME FUND INC
497J, 1999-11-01
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November 1, 1999



Securities and Exchange Commission
450 Fifth St. N.W., Mail Stop 5-6
ATTN: Zandra Y. Bailes, Document Control - EDGAR
Washington, D.C.  20549-1004

Re:      AXP Variable Portfolio - Income Series, Inc.
         (Formerly known as IDS Life Special Income Fund, Inc.)
         AXP Variable Portfolio - Bond Fund
         AXP Variable Portfolio - Extra Income Fund
         AXP Variable Portfolio - Federal Income Fund
         AXP Variable Portfolio - Global Bond Fund
         Post-Effective Amendment No. 39
         File No. 2-73113/811-3219


Dear Ms. Bailes:

Registrant  certifies  that the form of  prospectus  and Statement of Additional
that  would  have  been  filed  under  paragraph  (c) of Rule 497 would not have
differed  from that  contained  in the most  recent  Registration  Statement  or
Amendment,  and the text of the most recent Registration  Statement or Amendment
has been filed electronically.

Sincerely,

AXP VARIABLE PORTFOLIO - INCOME SERIES, INC.
         AXP Variable Portfolio - Bond Fund
         AXP Variable Portfolio - Extra Income Fund
         AXP Variable Portfolio - Federal Income Fund
         AXP Variable Portfolio - Global Bond Fund





/s/ Leslie L. Ogg
    Leslie L. Ogg
    Vice President

LLO/CLGE/jj



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