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<PAGE> PAGE 2
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<PAGE> PAGE 3
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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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SIGNATURE THOMAS G. ROSE
TITLE TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
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<SERIES>
<NUMBER> 001
<NAME> SELIGMAN FRONTIER FUND, INC.-CLASS A
<MULTIPLIER> 1000
<S> <C>
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<FISCAL-YEAR-END> SEP-30-1999
<PERIOD-END> SEP-30-1999
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<INVESTMENTS-AT-VALUE> 408234
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<EXPENSES-NET> (5126)<F1>
<NET-INVESTMENT-INCOME> (3677)<F1>
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<APPREC-INCREASE-CURRENT> 48514
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<SHARES-REINVESTED> 0<F1>
<NET-CHANGE-IN-ASSETS> (312724)
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<ACCUMULATED-GAINS-PRIOR> (683)
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[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 FRONTIER FUND, INC.-CLASS B
<MULTIPLIER> 1000
<S> <C>
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<FISCAL-YEAR-END> SEP-30-1999
<PERIOD-END> SEP-30-1999
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<ACCUMULATED-NII-CURRENT> (56)
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<ACCUMULATED-NET-GAINS> (935)
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<NET-INVESTMENT-INCOME> (1209)<F1>
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<NUMBER-OF-SHARES-SOLD> 3364<F1>
<NUMBER-OF-SHARES-REDEEMED> (5143)<F1>
<SHARES-REINVESTED> 0<F1>
<NET-CHANGE-IN-ASSETS> (312724)
<ACCUMULATED-NII-PRIOR> (49)
<ACCUMULATED-GAINS-PRIOR> (683)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 597<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 1497<F1>
<AVERAGE-NET-ASSETS> 62771<F1>
<PER-SHARE-NAV-BEGIN> 11.66<F1>
<PER-SHARE-NII> (0.23)<F1>
<PER-SHARE-GAIN-APPREC> 0.89<F1>
<PER-SHARE-DIVIDEND> 0
<PER-SHARE-DISTRIBUTIONS> 0<F1>
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 12.32<F1>
<EXPENSE-RATIO> 2.38<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 FRONTIER FUND, INC.-CLASS C
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> SEP-30-1999
<PERIOD-END> SEP-30-1999
<INVESTMENTS-AT-COST> 382866
<INVESTMENTS-AT-VALUE> 408234
<RECEIVABLES> 10583
<ASSETS-OTHER> 16
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 418833
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<NET-INVESTMENT-INCOME> (2)<F1>
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<NUMBER-OF-SHARES-SOLD> 35<F1>
<NUMBER-OF-SHARES-REDEEMED> (2)<F1>
<SHARES-REINVESTED> 0<F1>
<NET-CHANGE-IN-ASSETS> (312724)
<ACCUMULATED-NII-PRIOR> (49)
<ACCUMULATED-GAINS-PRIOR> (683)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 1<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2<F1>
<AVERAGE-NET-ASSETS> 247<F1>
<PER-SHARE-NAV-BEGIN> 12.18<F1>
<PER-SHARE-NII> (0.08)<F1>
<PER-SHARE-GAIN-APPREC> 0.22<F1>
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<PER-SHARE-DISTRIBUTIONS> 0<F1>
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<PER-SHARE-NAV-END> 12.32<F1>
<EXPENSE-RATIO> 2.36<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 FRONTIER FUND, INC.-CLASS D
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> SEP-30-1999
<PERIOD-END> SEP-30-1999
<INVESTMENTS-AT-COST> 382866
<INVESTMENTS-AT-VALUE> 408234
<RECEIVABLES> 10583
<ASSETS-OTHER> 16
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 418833
<PAYABLE-FOR-SECURITIES> 9396
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 11117
<TOTAL-LIABILITIES> 20513
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 373943
<SHARES-COMMON-STOCK> 11049<F1>
<SHARES-COMMON-PRIOR> 22618<F1>
<ACCUMULATED-NII-CURRENT> (56)
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (935)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 25368
<NET-ASSETS> 136173<F1>
<DIVIDEND-INCOME> 545<F1>
<INTEREST-INCOME> 413<F1>
<OTHER-INCOME> 0<F1>
<EXPENSES-NET> (4938)<F1>
<NET-INVESTMENT-INCOME> (3980)<F1>
<REALIZED-GAINS-CURRENT> 1718
<APPREC-INCREASE-CURRENT> 48514
<NET-CHANGE-FROM-OPS> 41364
<EQUALIZATION> (1970)
<DISTRIBUTIONS-OF-INCOME> 0
<DISTRIBUTIONS-OF-GAINS> 0<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 45613<F1>
<NUMBER-OF-SHARES-REDEEMED> (57182)<F1>
<SHARES-REINVESTED> 0<F1>
<NET-CHANGE-IN-ASSETS> (312724)
<ACCUMULATED-NII-PRIOR> (49)
<ACCUMULATED-GAINS-PRIOR> (683)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 1970<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 4938<F1>
<AVERAGE-NET-ASSETS> 207321<F1>
<PER-SHARE-NAV-BEGIN> 11.67<F1>
<PER-SHARE-NII> (0.23)<F1>
<PER-SHARE-GAIN-APPREC> 0.88<F1>
<PER-SHARE-DIVIDEND> 0
<PER-SHARE-DISTRIBUTIONS> 0<F1>
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 12.32<F1>
<EXPENSE-RATIO> 2.38<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 Frontier Fund, Inc.
In planning and performing our audit of the financial statements of Seligman
Frontier Fund, Inc. (the "Fund") for the year ended September 30, 1999 (on which
we have issued our report dated November 19, 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 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 be become
inadequate because of changes in conditions, or that the degree of compliance
with policies or 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 September 30, 1999.
This report is intended solely for the information and use of management, and
the Board of Directors of Seligman Frontier Fund, Inc., and the Securities and
Exchange Commission and is not intended and should not be used by anyone other
than these specified parties.
/s/DELOITTE & TOUCHE LLP
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DELOITTE & TOUCHE LLP
New York, New York
November 19, 1999
