SELIGMAN COMMUNICATIONS & INFORMATION FUND INC
NSAR-B, 1998-02-26
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<PAGE>      PAGE  1
000 B000000 12/31/97
000 C000000 709146
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001 A000000 SELIGMAN COMMUNICATIONS AND INFORMATION FUND
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011 B000001 8-25845
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011 C020001 NY
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012 A000001 SELIGMAN DATA CORP
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<PAGE>      PAGE  2
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012 C030001 10017
013 A000001 DELOITTE & TOUCHE LLP
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014 A000001 SELIGMAN SERVICES, INC.
014 B000001 8-47717
015 A000001 INVESTORS FIDUCIARY TRUST COMPANY
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020 A000002 MONTGOMERY SECURITIES
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020 A000003 BEAR, STEARNS & CO., INC.
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020 A000007 C.J. LAWRENCE, INC.
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020 A000008 ROYAL ALLIANCE ASSOCIATES INC.
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<PAGE>      PAGE  3
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<PAGE>      PAGE  10
SIGNATURE   THOMAS ROSE                                  
TITLE       TREASURER           
 


<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
        <NUMBER>        001
        <NAME> SELIGMAN COMMUNICATIONS & INFORMATION FUND, INC. CLASS A
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<INVESTMENTS-AT-COST>                          4361110
<INVESTMENTS-AT-VALUE>                         4573370
<RECEIVABLES>                                    89306
<ASSETS-OTHER>                                     728
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 4663404
<PAYABLE-FOR-SECURITIES>                         71467
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        33746
<TOTAL-LIABILITIES>                             105213
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       4336285
<SHARES-COMMON-STOCK>                           133646<F1>
<SHARES-COMMON-PRIOR>                           102702<F1>
<ACCUMULATED-NII-CURRENT>                        (114)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                           9760
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        212260 
<NET-ASSETS>                                   3107481<F1>
<DIVIDEND-INCOME>                                 2520<F1>
<INTEREST-INCOME>                                 6555<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                 (43731)<F1>
<NET-INVESTMENT-INCOME>                        (34656)<F1>
<REALIZED-GAINS-CURRENT>                        909729
<APPREC-INCREASE-CURRENT>                     (144025)
<NET-CHANGE-FROM-OPS>                           708462
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                      (621494)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          60270<F1>
<NUMBER-OF-SHARES-REDEEMED>                    (52639)<F1>
<SHARES-REINVESTED>                              23313<F1>
<NET-CHANGE-IN-ASSETS>                         1284692
<ACCUMULATED-NII-PRIOR>                          (102)
<ACCUMULATED-GAINS-PRIOR>                        63539
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                            25318<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                  43731<F1>
<AVERAGE-NET-ASSETS>                           2852915<F1>
<PER-SHARE-NAV-BEGIN>                            23.51<F1>
<PER-SHARE-NII>                                 (0.33)<F1>
<PER-SHARE-GAIN-APPREC>                           6.01<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (5.94)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              23.25<F1>
<EXPENSE-RATIO>                                   1.53<F1>
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
<FN>
<F1>Class A only.  All other data are fund level.
</FN>
        


</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
        <NUMBER>        002
        <NAME> SELIGMAN COMMUNICATIONS & INFORMATION FUND, INC. CLASS B
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<INVESTMENTS-AT-COST>                          4361110
<INVESTMENTS-AT-VALUE>                         4573370
<RECEIVABLES>                                    89306
<ASSETS-OTHER>                                     728
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 4663404
<PAYABLE-FOR-SECURITIES>                         71467
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        33746
<TOTAL-LIABILITIES>                             105213
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       4336285
<SHARES-COMMON-STOCK>                            23035<F1>
<SHARES-COMMON-PRIOR>                             5343<F1>
<ACCUMULATED-NII-CURRENT>                        (114)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                           9760
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        212260 
<NET-ASSETS>                                    505342<F1>
<DIVIDEND-INCOME>                                  249<F1>
<INTEREST-INCOME>                                  648<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                  (6362)<F1>
<NET-INVESTMENT-INCOME>                         (5465)<F1>
<REALIZED-GAINS-CURRENT>                        909729
<APPREC-INCREASE-CURRENT>                     (144025)
<NET-CHANGE-FROM-OPS>                           708462
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                       (87968)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          16146<F1>
<NUMBER-OF-SHARES-REDEEMED>                     (2033)<F1>
<SHARES-REINVESTED>                               3579<F1>
<NET-CHANGE-IN-ASSETS>                         1284692
<ACCUMULATED-NII-PRIOR>                          (102)
<ACCUMULATED-GAINS-PRIOR>                        63539
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                             2477<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                   6362<F1>
<AVERAGE-NET-ASSETS>                            278447<F1>
<PER-SHARE-NAV-BEGIN>                            22.62<F1>
<PER-SHARE-NII>                                 (0.50)<F1>
<PER-SHARE-GAIN-APPREC>                           5.76<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (5.94)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              21.94<F1>
<EXPENSE-RATIO>                                   2.28<F1>
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
<FN>
<F1>Class B only.  All other data are fund level.
</FN>
        


</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
        <NUMBER>        004
        <NAME> SELIGMAN COMMUNICATIONS & INFORMATION FUND, INC. CLASS D
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<INVESTMENTS-AT-COST>                          4361110
<INVESTMENTS-AT-VALUE>                         4573370
<RECEIVABLES>                                    89306
<ASSETS-OTHER>                                     728
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 4663404
<PAYABLE-FOR-SECURITIES>                         71467
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        33746
<TOTAL-LIABILITIES>                             105213
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       4336285
<SHARES-COMMON-STOCK>                            43142<F1>
<SHARES-COMMON-PRIOR>                            32645<F1>
<ACCUMULATED-NII-CURRENT>                        (114)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                           9760
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        212260 
<NET-ASSETS>                                    945368<F1>
<DIVIDEND-INCOME>                                  768<F1>
<INTEREST-INCOME>                                 1995<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                 (19884)<F1>
<NET-INVESTMENT-INCOME>                        (17121)<F1>
<REALIZED-GAINS-CURRENT>                        909729
<APPREC-INCREASE-CURRENT>                     (144025)
<NET-CHANGE-FROM-OPS>                           708462
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                      (196816)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          20692<F1>
<NUMBER-OF-SHARES-REDEEMED>                    (18135)<F1>
<SHARES-REINVESTED>                               7940<F1>
<NET-CHANGE-IN-ASSETS>                         1284692
<ACCUMULATED-NII-PRIOR>                          (102)
<ACCUMULATED-GAINS-PRIOR>                        63539
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                             7728<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                  19884<F1>
<AVERAGE-NET-ASSETS>                            871331<F1>
<PER-SHARE-NAV-BEGIN>                            22.61<F1>
<PER-SHARE-NII>                                 (0.50)<F1>
<PER-SHARE-GAIN-APPREC>                           5.74<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (5.94)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              21.91<F1>
<EXPENSE-RATIO>                                   2.28<F1>
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
<FN>
<F1>Class D only.  All other data are fund level.
</FN>
        


</TABLE>

INDEPENDENT AUDITORS' REPORT

The Board of Directors
Seligman Communications and Information Fund, Inc.


In planning and  performing  our audit of the  financial  statements of Seligman
Communications  and  Information  Fund,  Inc.  (the  "Fund")  for the year ended
December 31, 1997 (on which we have issued our report dated  January 30,  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 internal control,  errors or fraud may occur
and not be detected.  Also,  projection of any evaluation of internal control to
future periods is subject to the risk that it may be 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 December 31, 1997.

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


/s/Deloitte & Touche LLP
- ------------------------
Deloitte & Touche LLP
January 30, 1998



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