SELIGMAN COMMUNICATIONS & INFORMATION FUND INC
NSAR-B, 2000-02-29
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<PAGE>      PAGE  1
000 B000000 12/31/99
000 C000000 709146
000 D000000 N
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001 A000000 SELIGMAN COMMUNICATIONS AND INFORMATION FUND
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011 B000001 8-25845
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012 A000001 SELIGMAN DATA CORP.
012 B000001 84-1895
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012 C020001 NY
012 C030001 10017
013 A000001 DELOITTE & TOUCHE LLP
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013 B020001 NY
<PAGE>      PAGE  2
013 B030001 10281
014 A000001 SELIGMAN SERVICES, INC.
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015 A000001 INVESTORS FIDUCIARY TRUST COMPANY
015 B000001 C
015 C010001 KANSAS CITY
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015 C040001 1307
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020 A000003 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
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020 C000003    471
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020 B000004 13-2518466
020 C000004    457
020 A000005 GOLDMAN, SACHS & CO.
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020 C000005    418
020 A000006 SMITH BARNEY INC.
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020 C000006    270
020 A000007 NATIONSBANK
020 B000007 75-0520130
020 C000007    227
020 A000008 ALLEN & CO.
020 B000008 13-6176976
020 C000008    226
020 A000009 MORGAN STANLEY & CO., INC.
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020 C000009    208
020 A000010 FACTSET DATA SYSTEMS, INC.
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020 C000010    185
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<PAGE>      PAGE  3
022 A000001 CREDIT COMMUNAL DE BELGIQUE-GRAND CAYMAN
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<PAGE>      PAGE  5
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<PAGE>      PAGE  6
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<PAGE>      PAGE  9
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<PAGE>      PAGE  10
SIGNATURE   THOMAS ROSE
TITLE       TREASURER


WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<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-31-1999
<PERIOD-END>                               DEC-31-1999
<INVESTMENTS-AT-COST>                          6932252
<INVESTMENTS-AT-VALUE>                        10683616
<RECEIVABLES>                                    62988
<ASSETS-OTHER>                                    5017
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                10751621
<PAYABLE-FOR-SECURITIES>                          9311
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        35604
<TOTAL-LIABILITIES>                              44915
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       6262511
<SHARES-COMMON-STOCK>                           136617<F1>
<SHARES-COMMON-PRIOR>                           126610<F1>
<ACCUMULATED-NII-CURRENT>                        (134)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                         692965
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       3751364
<NET-ASSETS>                                   6454961<F1>
<DIVIDEND-INCOME>                                 6533<F1>
<INTEREST-INCOME>                                 6251<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                 (60335)<F1>
<NET-INVESTMENT-INCOME>                        (47551)<F1>
<REALIZED-GAINS-CURRENT>                       2135821
<APPREC-INCREASE-CURRENT>                      2446650
<NET-CHANGE-FROM-OPS>                          4485718
<EQUALIZATION>                                (524061)
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                      (669482)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                         119781<F1>
<NUMBER-OF-SHARES-REDEEMED>                   (124930)<F1>
<SHARES-REINVESTED>                              15156<F1>
<NET-CHANGE-IN-ASSETS>                         4554768
<ACCUMULATED-NII-PRIOR>                          (118)
<ACCUMULATED-GAINS-PRIOR>                       306572
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                            37281<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                  60335<F1>
<AVERAGE-NET-ASSETS>                           4350674<F1>
<PER-SHARE-NAV-BEGIN>                            30.73<F1>
<PER-SHARE-NII>                                 (0.38)<F1>
<PER-SHARE-GAIN-APPREC>                          22.45<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (5.55)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              47.25<F1>
<EXPENSE-RATIO>                                   1.39<F1>
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
<FN>
<F1>Class A only.  All other data are fund level.
</FN>



</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<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-31-1999
<PERIOD-END>                               DEC-31-1999
<INVESTMENTS-AT-COST>                          6932252
<INVESTMENTS-AT-VALUE>                        10683616
<RECEIVABLES>                                    62988
<ASSETS-OTHER>                                    5017
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                10751621
<PAYABLE-FOR-SECURITIES>                          9311
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        35604
<TOTAL-LIABILITIES>                              44915
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       6262511
<SHARES-COMMON-STOCK>                            49380<F1>
<SHARES-COMMON-PRIOR>                            35935<F1>
<ACCUMULATED-NII-CURRENT>                        (134)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                         692965
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       3751364
<NET-ASSETS>                                   2143570<F1>
<DIVIDEND-INCOME>                                 1940<F1>
<INTEREST-INCOME>                                 1856<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                 (27698)<F1>
<NET-INVESTMENT-INCOME>                        (23902)<F1>
<REALIZED-GAINS-CURRENT>                       2135821
<APPREC-INCREASE-CURRENT>                      2446650
<NET-CHANGE-FROM-OPS>                          4485718
<EQUALIZATION>                                (524061)
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                      (229722)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          15456<F1>
<NUMBER-OF-SHARES-REDEEMED>                     (7604)<F1>
<SHARES-REINVESTED>                               5593<F1>
<NET-CHANGE-IN-ASSETS>                         4554768
<ACCUMULATED-NII-PRIOR>                          (118)
<ACCUMULATED-GAINS-PRIOR>                       306572
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                            11104<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                  27698<F1>
<AVERAGE-NET-ASSETS>                           1296582<F1>
<PER-SHARE-NAV-BEGIN>                            28.75<F1>
<PER-SHARE-NII>                                 (0.60)<F1>
<PER-SHARE-GAIN-APPREC>                          20.81<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (5.55)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              43.41<F1>
<EXPENSE-RATIO>                                   2.14<F1>
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
<FN>
<F1>Class B only.  All other data are fund level.
</FN>



</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>


<ARTICLE> 6
<SERIES>
        <NUMBER>        003
        <NAME> SELIGMAN COMMUNICATIONS & INFORMATION FUND, INC. CLASS C
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                   7-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             MAY-27-1999
<PERIOD-END>                               DEC-31-1999
<INVESTMENTS-AT-COST>                          6932252
<INVESTMENTS-AT-VALUE>                        10683616
<RECEIVABLES>                                    62988
<ASSETS-OTHER>                                    5017
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                10751621
<PAYABLE-FOR-SECURITIES>                          9311
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        35604
<TOTAL-LIABILITIES>                              44915
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       6262511
<SHARES-COMMON-STOCK>                             2775<F1>
<SHARES-COMMON-PRIOR>                                0<F1>
<ACCUMULATED-NII-CURRENT>                        (134)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                         692965
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       3751364
<NET-ASSETS>                                    120402<F1>
<DIVIDEND-INCOME>                                   30<F1>
<INTEREST-INCOME>                                   29<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                   (409)<F1>
<NET-INVESTMENT-INCOME>                          (350)<F1>
<REALIZED-GAINS-CURRENT>                       2135821
<APPREC-INCREASE-CURRENT>                      2446650
<NET-CHANGE-FROM-OPS>                          4485718
<EQUALIZATION>                                (524061)
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                        (8036)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                           2907<F1>
<NUMBER-OF-SHARES-REDEEMED>                      (332)<F1>
<SHARES-REINVESTED>                                200<F1>
<NET-CHANGE-IN-ASSETS>                         4554768
<ACCUMULATED-NII-PRIOR>                          (118)
<ACCUMULATED-GAINS-PRIOR>                       306572
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              168<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    409<F1>
<AVERAGE-NET-ASSETS>                             30036<F1>
<PER-SHARE-NAV-BEGIN>                            29.39<F1>
<PER-SHARE-NII>                                 (0.32)<F1>
<PER-SHARE-GAIN-APPREC>                          19.87<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (5.55)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              43.39<F1>
<EXPENSE-RATIO>                                   2.07<F1>
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
<FN>
<F1>Class C only.  All other data are fund level.
</FN>



</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<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-31-1999
<PERIOD-END>                               DEC-31-1999
<INVESTMENTS-AT-COST>                          6932252
<INVESTMENTS-AT-VALUE>                        10683616
<RECEIVABLES>                                    62988
<ASSETS-OTHER>                                    5017
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                10751621
<PAYABLE-FOR-SECURITIES>                          9311
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                        35604
<TOTAL-LIABILITIES>                              44915
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                       6262511
<SHARES-COMMON-STOCK>                            45826<F1>
<SHARES-COMMON-PRIOR>                            42762<F1>
<ACCUMULATED-NII-CURRENT>                        (134)
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                         692965
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       3751364
<NET-ASSETS>                                   1987773<F1>
<DIVIDEND-INCOME>                                 2073<F1>
<INTEREST-INCOME>                                 1984<F1>
<OTHER-INCOME>                                       0<F1>
<EXPENSES-NET>                                 (29007)<F1>
<NET-INVESTMENT-INCOME>                        (24950)<F1>
<REALIZED-GAINS-CURRENT>                       2135821
<APPREC-INCREASE-CURRENT>                      2446650
<NET-CHANGE-FROM-OPS>                          4485718
<EQUALIZATION>                                (524061)
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                      (221390)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          52090<F1>
<NUMBER-OF-SHARES-REDEEMED>                    (54430)<F1>
<SHARES-REINVESTED>                               5404<F1>
<NET-CHANGE-IN-ASSETS>                         4554768
<ACCUMULATED-NII-PRIOR>                          (118)
<ACCUMULATED-GAINS-PRIOR>                       306572
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                            11596<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                  29007<F1>
<AVERAGE-NET-ASSETS>                           1352885<F1>
<PER-SHARE-NAV-BEGIN>                            28.72<F1>
<PER-SHARE-NII>                                 (0.60)<F1>
<PER-SHARE-GAIN-APPREC>                          20.81<F1>
<PER-SHARE-DIVIDEND>                                 0<F1>
<PER-SHARE-DISTRIBUTIONS>                       (5.55)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              43.38<F1>
<EXPENSE-RATIO>                                   2.14<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 & Information Fund, Inc.

In planning and  performing  our audit of the  financial  statements of Seligman
Capital Fund,  Inc.  (the "Fund") for year ended  December 31, 1999 (on which we
have issued our report dated  February 11,  2000),  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,  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 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, 1999. This report is intended solely for the
information  and use of  management,  and the  Board of  Directors  of  Seligman
Communications & 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.

Deloitte & Touche LLP
New York, New York
February 11, 2000



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