AMCAP FUND INC
NSAR-B, 1998-04-28
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SIGNATURE   VINCENT P. CORTI                             
TITLE       SECRETARY           
 


INDEPENDENT AUDITORS' REPORT
AMCAP Fund, Inc.:

In planning and performing our audit of the financial
statements of AMCAP Fund, Inc. (the "Fund") for the year
ended February 28, 1998 (on which we have issued our report
dated March 20, 1998), we considered its internal control,
including control activities for safeguarding securities, in
order to determine our auditing procedures for the purpose
of expressing our opinion on the financial statements and to
comply with the requirements of Form N-SAR, and not to
provide assurance on the Fund's internal control.

The management of the Fund is responsible for establishing
and maintaining internal control.  In fulfilling this
responsibility, estimates and judgments by management are
required to assess the expected benefits and related costs
of controls.  Generally, controls that are relevant to an
audit pertain to the entity's objective of preparing
financial statements for external purposes that are fairly
presented in conformity with generally accepted accounting
principles.  Those controls include the safeguarding of
assets against unauthorized acquisition, use, or
disposition.

Because of inherent limitations in any internal control,
errors or fraud may occur and may not be detected.  Also,
projection of any evaluation of internal control to future
periods is subject to the risk that it may become inadequate
because of changes in conditions or that the effectiveness
of the design and operation may deteriorate.

Our consideration of the Fund's internal control would not
necessarily disclose all matters in internal control that
might be material weaknesses under standards established by
the American Institute of Certified Public Accountants.  A
material weakness is a condition in which the design or
operation of one or more of the internal control components
does not reduce to a relatively low level the risk that
errors or fraud in amounts that would be material in
relation to the financial statements being audited may occur
and not be detected within a timely period by employees in
the normal course of performing their assigned functions. 
However, we noted no matters involving the Fund's internal
control and its operation, including controls for
safeguarding securities, that we consider to be material
weaknesses as defined above as of February 28, 1998.

This report is intended solely for the information and use
of management, the Board of Directors of AMCAP Fund, Inc.
and the Securities and Exchange Commission.


DELOITTE & TOUCHE LLP

Los Angeles, California
March 20, 1998

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<PERIOD-END>                               FEB-28-1998
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