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022 A000001 STATE STREET BANK & TRUST CO
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<PAGE> PAGE 2
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<PAGE> PAGE 3
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<PAGE> PAGE 5
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<PAGE> PAGE 7
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SIGNATURE FRANK PEPE
TITLE TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
THE GUARDIAN CASH FUND, INC.
This schedule contains financial information extracted from the
"Semiannual Report to Shareholders" dated June 30, 1999, and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000356305
<NAME> THE GUARDIAN CASH FUND, INC.
<MULTIPLIER> 1000
<S> <C> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-END> JUN-30-1999
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</TABLE>
