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January 30, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
ATTN: Ms. Patsy Mengiste, Document Control - EDGAR
Re: IDS Equity Select 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 SELECT FUND, INC.
Leslie L. Ogg
Vice President, General Counsel and Secretary
LLO/HB/arw
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