August 13, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
ATTN: Ms. Zandra Y. Bailes, Document Control - EDGAR
Re: AXP Variable Portfolio - Income Series, Inc. formerly known as
IDS Life Special Income Fund, Inc.
AXP Variable Portfolio - Federal Income Fund
Post-Effective Amendment No. 37
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 - Federal Income Fund
/s/ Leslie L. Ogg
Leslie L. Ogg
Vice President
LLO/BS/dm
