April 11,2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attention: Division of Investment Management
Re: Merrill Lynch Variable Series Funds, Inc.
Post-Effective Amendment No. 34 to the
Registration Statement on Form N-1A
(Securities Act File No. 2-74452
Investment Company Act File No. 811-3290)
Ladies and Gentlemen:
Pursuant to Rule 497 (j) under the Securities Act
of 1933, as amended (the "1933 Act"), Merrill Lynch
Variable Series Funds, Inc.(the "Company") hereby
certifies that:
(1) the form of prospectus and statement of additional
information that would have been filed pursuant to
Rule 497 (c) under the 1933 Act would not have
differed from that contained in Post-Effective
Amendment No. 34 to the Company's Registration
Statement on Form N-1A, constituting the most recent
amendment to the Company's Registration Statement on
Form N-1A; and
(2) the text of Post-Effective Amendment No.34 to the
Company's Registration Statement on Form N-1A was
filed electronically with the Securities and Exchange
Commission on April 4, 2000.
Very truly yours,
Merrill Lynch Variable Series Funds, Inc.
By: Allan J. Oster /s/
_________________________
Allan J. Oster
Secretary