ONE HUNDRED FUND INC
NSAR-B, 1997-11-28
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<PAGE>      PAGE  1
000 B000000 09/30/97
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001 A000000 THE ONE HUNDRED FUND, INC.
001 B000000 811-1382
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SIGNATURE   JOHN PAGANELLI                               
TITLE       SENIOR FUND ACCOUNT.
 


<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000074532
<NAME> THE ONE HUNDRED FUND, INC.
<SERIES>
   <NUMBER> 011
   <NAME> BERGER ONE HUNDRED FUND
<MULTIPLIER> 1,000
       
<S>                             <C>
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<FISCAL-YEAR-END>                          SEP-30-1997
<PERIOD-START>                             OCT-01-1996
<PERIOD-END>                               SEP-30-1997
<INVESTMENTS-AT-COST>                          1597138
<INVESTMENTS-AT-VALUE>                         1879939
<RECEIVABLES>                                    53303
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<SENIOR-EQUITY>                                      0
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</TABLE>

To the Board of Directors and
Shareholders of Berger One 
Hundred Fund, Inc.


In planning and performing our
audit of the financial statements 
of Berger One Hundred Fund, Inc. 
the "Fund") for the year ended 
September 30, 1997, 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 control
activities.  Generally, control 
activities 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 
control activities include the 
safeguarding of assets against
unauthorized acquisition, use 
or disposition.

Because of inherent limitations 
in internal control, errors or 
irregularities 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 any 
specific internal control components
does not reduce to a relatively
low level the risk that errors or 
irregularities 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, including control activities 
for safeguarding securities,
that we consider to be material 
weaknesses as defined above as of 
September 30, 1997.

This report is intended solely 
for the information and use of 
management and the Board of
 Directors of Berger One Hundred 
Fund, Inc. and the Securities
and Exchange Commission.




Price Waterhouse LLP
Denver, Colorado
November 11, 1997



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