IDS EQUITY PLUS FUND INC
497J, 1994-02-03
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February 2, 1994



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004

ATTN:  Ms. Patsy Mengiste, Document Control - EDGAR

Re:  IDS Equity Plus Fund, Inc.
     File No. 2-13188/811-772

Dear Ms. Mengiste:

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,

IDS EQUITY PLUS FUND, INC.



Leslie L. Ogg
Vice President, General Counsel and Treasurer

LLO/JS/smb
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