SELIGMAN COMMUNICATIONS & INFORMATION FUND INC
NSAR-B, 1999-02-26
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<PAGE>      PAGE  1
000 B000000 12/31/98
000 C000000 709146
000 D000000 N
000 E000000 NF
000 F000000 Y
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000 I000000 3.0.a
000 J000000 A
001 A000000 SELIGMAN COMMUNICATIONS AND INFORMATION FUND
001 B000000 811-3596
001 C000000 2128501864
002 A000000 100 PARK AVENUE
002 B000000 NEW YORK
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008 A000001 J & W SELIGMAN & CO. INCORPORATED
008 B000001 A
008 C000001 801-15798
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10017
011 A000001 SELIGMAN ADVISORS, INC.
011 B000001 8-25845
011 C010001 NEW YORK
011 C020001 NY
011 C030001 10017
012 A000001 SELIGMAN DATA CORP.
012 B000001 84-1895
012 C010001 NEW YORK
012 C020001 NY
012 C030001 10017
013 A000001 DELOITTE & TOUCHE LLP
013 B010001 NEW YORK
013 B020001 NY
<PAGE>      PAGE  2
013 B030001 10281
014 A000001 SELIGMAN SERVICES, INC.
014 B000001 8-47717
015 A000001 INVESTORS FIDUCIARY TRUST COMPANY
015 B000001 C
015 C010001 KANSAS CITY
015 C020001 MO
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019 B000000   52
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020 A000001 INSTINET CORPORATION
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020 C000001   2056
020 A000002 LEHMAN BROTHERS, INC.
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020 A000003 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
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020 C000003    411
020 A000004 CREDIT SUISSE FIRST BOSTON CORPORATION
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020 C000004    384
020 A000005 GOLDMAN, SACHS & CO.
020 B000005 13-5108880
020 C000005    362
020 A000006 DONALDSON, LUFKIN & JENRETTE SECURITIES CORP.
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020 C000006    343
020 A000007 MORGAN STANLEY & CO., INC.
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020 C000007    294
020 A000008 ALEX BROWN & SONS, INC.
020 B000008 52-1319768
020 C000008    287
020 A000009 BEAR, STEARNS & CO., INC.
020 B000009 13-3299429
020 C000009    287
020 A000010 MONTGOMERY SECURITIES
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020 C000010    269
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<PAGE>      PAGE  3
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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-31-1998
<PERIOD-END>                               DEC-31-1998
<INVESTMENTS-AT-COST>                          4863253
<INVESTMENTS-AT-VALUE>                         6167967
<RECEIVABLES>                                   165172
<ASSETS-OTHER>                                    5713
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 6338852
<PAYABLE-FOR-SECURITIES>                        150537
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        36377
<TOTAL-LIABILITIES>                             186914
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       4540770
<SHARES-COMMON-STOCK>                           126610<F1>
<SHARES-COMMON-PRIOR>                           133646<F1>
<ACCUMULATED-NII-CURRENT>                        (118)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                         306572
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       1304714 
<NET-ASSETS>                                   3890596<F1>
<DIVIDEND-INCOME>                                 3085<F1>
<INTEREST-INCOME>                                 7010<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                 (47175)<F1>
<NET-INVESTMENT-INCOME>                        (37080)<F1>
<REALIZED-GAINS-CURRENT>                        530306
<APPREC-INCREASE-CURRENT>                      1092455
<NET-CHANGE-FROM-OPS>                          1552223
<EQUALIZATION>                                (149459)
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                       (43877)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                         139793<F1>
<NUMBER-OF-SHARES-REDEEMED>                   (148412)<F1>
<SHARES-REINVESTED>                               1583<F1>
<NET-CHANGE-IN-ASSETS>                         1593747
<ACCUMULATED-NII-PRIOR>                          (114)
<ACCUMULATED-GAINS-PRIOR>                        66981
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                            28771<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                  47175<F1>
<AVERAGE-NET-ASSETS>                           3271223<F1>
<PER-SHARE-NAV-BEGIN>                            23.25<F1>
<PER-SHARE-NII>                                 (0.28)<F1>
<PER-SHARE-GAIN-APPREC>                           8.11<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (0.35)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              30.73<F1>
<EXPENSE-RATIO>                                   1.44<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-31-1998
<PERIOD-END>                               DEC-31-1998
<INVESTMENTS-AT-COST>                          4863253
<INVESTMENTS-AT-VALUE>                         6167967
<RECEIVABLES>                                   165172
<ASSETS-OTHER>                                    5713
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 6338852
<PAYABLE-FOR-SECURITIES>                        150537
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        36377
<TOTAL-LIABILITIES>                             186914
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       4540770
<SHARES-COMMON-STOCK>                            35935<F1>
<SHARES-COMMON-PRIOR>                            23035<F1>
<ACCUMULATED-NII-CURRENT>                        (118)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                         306572
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       1304714 
<NET-ASSETS>                                   1033105<F1>
<DIVIDEND-INCOME>                                  694<F1>
<INTEREST-INCOME>                                 1582<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                 (16230)<F1>
<NET-INVESTMENT-INCOME>                        (13954)<F1>
<REALIZED-GAINS-CURRENT>                        530306
<APPREC-INCREASE-CURRENT>                      1092455
<NET-CHANGE-FROM-OPS>                          1552223
<EQUALIZATION>                                (149459)
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                       (12119)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          18536<F1>
<NUMBER-OF-SHARES-REDEEMED>                     (6101)<F1>
<SHARES-REINVESTED>                                465<F1>
<NET-CHANGE-IN-ASSETS>                         1593747
<ACCUMULATED-NII-PRIOR>                          (114)
<ACCUMULATED-GAINS-PRIOR>                        66981
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                             6504<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                  16230<F1>
<AVERAGE-NET-ASSETS>                            738330<F1>
<PER-SHARE-NAV-BEGIN>                            21.94<F1>
<PER-SHARE-NII>                                 (0.44)<F1>
<PER-SHARE-GAIN-APPREC>                           7.60<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (0.35)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              28.75<F1>
<EXPENSE-RATIO>                                   2.19<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-31-1998
<PERIOD-END>                               DEC-31-1998
<INVESTMENTS-AT-COST>                          4863253
<INVESTMENTS-AT-VALUE>                         6167967
<RECEIVABLES>                                   165172
<ASSETS-OTHER>                                    5713
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                 6338852
<PAYABLE-FOR-SECURITIES>                        150537
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        36377
<TOTAL-LIABILITIES>                             186914
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       4540770
<SHARES-COMMON-STOCK>                            42762<F1>
<SHARES-COMMON-PRIOR>                            43142<F1>
<ACCUMULATED-NII-CURRENT>                        (118)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                         306572
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       1304714 
<NET-ASSETS>                                   1228237<F1>
<DIVIDEND-INCOME>                                  976<F1>
<INTEREST-INCOME>                                 2217<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                 (22697)<F1>
<NET-INVESTMENT-INCOME>                        (19504)<F1>
<REALIZED-GAINS-CURRENT>                        530306
<APPREC-INCREASE-CURRENT>                      1092455
<NET-CHANGE-FROM-OPS>                          1552223
<EQUALIZATION>                                (149459)
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                       (14706)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          57238<F1>
<NUMBER-OF-SHARES-REDEEMED>                    (58183)<F1>
<SHARES-REINVESTED>                                565<F1>
<NET-CHANGE-IN-ASSETS>                         1593747
<ACCUMULATED-NII-PRIOR>                          (114)
<ACCUMULATED-GAINS-PRIOR>                        66981
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                             9101<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                  22967<F1>
<AVERAGE-NET-ASSETS>                           1034661<F1>
<PER-SHARE-NAV-BEGIN>                            21.91<F1>
<PER-SHARE-NII>                                 (0.44)<F1>
<PER-SHARE-GAIN-APPREC>                           7.60<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (0.35)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              28.72<F1>
<EXPENSE-RATIO>                                   2.19<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
Communication  and  Information  Fund,  Inc.  (the  "Fund")  for the year  ended
December 31, 1998 (on which we have issued our report  dated  February 5, 1999),
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 any internal control, misstatements due to error
or fraud may occur and not be detected.  Also,  projections of any evaluation of
internal  control to future  periods are  subject to the risk that the  internal
control may be become inadequate  because of changes in conditions,  or that the
degree of compliance with policies and procedures may deteriorate.

Our consideration of the Fund's internal control would not necessarily  disclose
all matters in the  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 misstatements caused by error 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, 1998.

This report is intended solely for the  information  and use of management,  the
Board of Directors of Seligman Communication and Information Fund, Inc., and the
Securities  and Exchange  Commission and is not intended to be and should not be
used by anyone other than these specified parties.



/s/ Deloitte & Touche LLP

February 5, 1999






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