MERRILL LYNCH VARIABLE SERIES FUNDS, INC.
P.O. Box 9011
Princeton, New Jersey 08543.
December 16, 1996
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549-1004
Re: Registration Statement on Form N-1A
FILE NO. 2-74452
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933, as
amended (the "Act"), Merrill Lynch Variable Series Funds, Inc. (the
"Company"), hereby certifies:
(i) that each form of prospectus and statement of additional
information that would have been filed under Rule 497(c) of the Act would
not have differed from that contained in Post-Effective Amendment No. 26 of
the Registration Statement on Form N-1A (the "Registration Statement"),
which is the most recent amendment to such Registration Statement; and
(ii) that the Registration Statement was filed electronically with the
Securities and Exchange Commission on December 9, 1996.
Sincerely,
MERRILL LYNCH VARIABLE
SERIES FUNDS, INC.
By /S/ IRA P. SHAPIRO
Ira P. Shapiro
Secretary
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