LORD ABBETT TAX FREE INCOME FUND INC
NSAR-A, EX-27, 2000-05-30
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<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000737800
<NAME> LORD ABBETT TAX-FREE INCOME FUND, INC.
<SERIES>
   <NUMBER> 023
   <NAME> NEW YORK FUND - CLASS C

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          SEP-30-2000
<PERIOD-END>                               MAR-31-2000
<INVESTMENTS-AT-COST>                      234,193,656
<INVESTMENTS-AT-VALUE>                     236,259,017
<RECEIVABLES>                                6,098,854
<ASSETS-OTHER>                                 127,828
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                             242,485,699
<PAYABLE-FOR-SECURITIES>                     4,112,047
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                    1,729,487
<TOTAL-LIABILITIES>                          5,841,533
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                   251,972,105
<SHARES-COMMON-STOCK>                          574,383
<SHARES-COMMON-PRIOR>                          625,747
<ACCUMULATED-NII-CURRENT>                       54,634
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                   (17,447,936)
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                     2,065,362
<NET-ASSETS>                                 5,991,349
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            8,238,708
<OTHER-INCOME>                                       0
<EXPENSES-NET>                               1,181,308
<NET-INVESTMENT-INCOME>                      7,057,400
<REALIZED-GAINS-CURRENT>                   (6,782,246)
<APPREC-INCREASE-CURRENT>                    3,929,777
<NET-CHANGE-FROM-OPS>                        4,204,931
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                    (144,191)
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                         38,692
<NUMBER-OF-SHARES-REDEEMED>                   (98,274)
<SHARES-REINVESTED>                              8,218
<NET-CHANGE-IN-ASSETS>                    (18,388,541)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                 (10,665,690)
<OVERDISTRIB-NII-PRIOR>                      (547,068)
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          605,793
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                              1,181,308
<AVERAGE-NET-ASSETS>                         6,175,100
<PER-SHARE-NAV-BEGIN>                            10.51
<PER-SHARE-NII>                                   0.27
<PER-SHARE-GAIN-APPREC>                         (0.11)
<PER-SHARE-DIVIDEND>                            (0.24)
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                              10.43
<EXPENSE-RATIO>                                   0.81


</TABLE>


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