NEW PERSPECTIVE FUND INC
NSAR-B, 1998-11-27
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<PAGE>      PAGE  1
000 B000000 09/30/98
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001 A000000 NEW PERSPECTIVE FUND, INC.
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008 A000001 CAPITAL RESEARCH AND MANAGEMENT COMPANY
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011 A000001 AMERICAN FUNDS DISTRIBUTORS, INC.
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<PAGE>      PAGE  4
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<PAGE>      PAGE  5
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<PAGE>      PAGE  6
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<PAGE>      PAGE  7
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<PAGE>      PAGE  8
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<PAGE>      PAGE  9
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<PAGE>      PAGE  10
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<PAGE>      PAGE  11
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<PAGE>      PAGE  17
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<PAGE>      PAGE  18
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SIGNATURE   VINCENT P. CORTI                             
TITLE       SECRETARY           
 


October 30, 1998


To the Board of Directors of
New Perspective Fund, Inc.

In planning and performing our audit of 
the financial statements of New Perspective 
Fund, Inc. (the "Fund") for the
year ended September 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,
not to provide assurance on 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 become inadequate because of
changes in conditions or that the effectiveness of the design
and operation may deteriorate.

Our consideration of 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
misstatements caused by 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
internal control and its operation, including controls for
safeguarding securities, that we consider to be material
weaknesses as defined above as of September 30, 1998.

This report is intended solely for the information and use of
management and the Board of Directors of the Fund and the
Securities and Exchange Commission.



PRICEWATERHOUSECOOPERS LLP

Los Angeles, California

<TABLE> <S> <C>

<ARTICLE> 6
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          SEP-30-1998
<PERIOD-START>                              OCT-1-1997
<PERIOD-END>                               SEP-30-1998
<INVESTMENTS-AT-COST>                       14,138,637
<INVESTMENTS-AT-VALUE>                      17,724,136
<RECEIVABLES>                                  118,700
<ASSETS-OTHER>                                     230
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                              17,843,066
<PAYABLE-FOR-SECURITIES>                       107,639
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                       28,457
<TOTAL-LIABILITIES>                            136,096
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                    11,854,745
<SHARES-COMMON-STOCK>                      863,908,688
<SHARES-COMMON-PRIOR>                      775,640,437
<ACCUMULATED-NII-CURRENT>                       85,257
<OVERDISTRIBUTION-NII>                               0
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<OVERDISTRIBUTION-GAINS>                             0
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<NET-ASSETS>                                17,706,970
<DIVIDEND-INCOME>                              235,336
<INTEREST-INCOME>                              127,111
<OTHER-INCOME>                                       0
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<REALIZED-GAINS-CURRENT>                     1,406,817
<APPREC-INCREASE-CURRENT>                  (1,486,638)
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<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                      250,381
<DISTRIBUTIONS-OF-GAINS>                       944,065
<DISTRIBUTIONS-OTHER>                                0
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<NET-CHANGE-IN-ASSETS>                         750,886
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<PER-SHARE-NAV-BEGIN>                            21.86
<PER-SHARE-NII>                                    .27
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<EXPENSE-RATIO>                                   .008
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        

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