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<PAGE> PAGE 21
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<PAGE> PAGE 22
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<PAGE> PAGE 23
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<PAGE> PAGE 24
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<PAGE> PAGE 25
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<PAGE> PAGE 26
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<PAGE> PAGE 27
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<PAGE> PAGE 28
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<PAGE> PAGE 29
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<PAGE> PAGE 30
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<PAGE> PAGE 31
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<PAGE> PAGE 32
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<PAGE> PAGE 33
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<PAGE> PAGE 34
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<PAGE> PAGE 35
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<PAGE> PAGE 36
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<PAGE> PAGE 37
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<PAGE> PAGE 38
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<PAGE> PAGE 39
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<PAGE> PAGE 40
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<PAGE> PAGE 41
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<PAGE> PAGE 42
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<PAGE> PAGE 43
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<PAGE> PAGE 44
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013 B011401 BOSTON
013 B021401 MA
013 B031401 02110
015 A001401 BOSTON SAFE DEPOSIT & TRUST COMPANY
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<PAGE> PAGE 45
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<PAGE> PAGE 46
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<PAGE> PAGE 47
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<PAGE> PAGE 48
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013 A001501 DELOITTE & TOUCHE LLP
013 B011501 BOSTON
013 B021501 MA
013 B031501 02110
015 A001501 BOSTON SAFE DEPOSIT & TRUST COMPANY
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<PAGE> PAGE 49
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<PAGE> PAGE 50
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<PAGE> PAGE 51
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<PAGE> PAGE 52
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013 A001601 COOPERS & LYBRAND, L.L.P.
013 B011601 BOSTON
013 B021601 MA
013 B031601 02109
015 A001601 BOSTON SAFE DEPOSIT & TRUST COMPANY
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<PAGE> PAGE 53
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<PAGE> PAGE 54
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<PAGE> PAGE 55
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<PAGE> PAGE 56
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013 A001701 COOPERS & LYBRAND L.L.P.
013 B011701 BOSTON
013 B021701 MA
013 B031701 02109
015 A001701 BOSTON SAFE DEPOSIT & TRUST COMPANY
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<PAGE> PAGE 57
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<PAGE> PAGE 58
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<PAGE> PAGE 59
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<PAGE> PAGE 60
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013 A001801 COOPERS & LYBRAND, L.L.P.
013 B011801 BOSTON
013 B021801 MA
013 B031801 02109
015 A001801 BOSTON SAFE DEPOSIT & TRUST COMPANY
015 B001801 C
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<PAGE> PAGE 61
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028 F031800 0
028 F041800 0
028 G011800 2130
028 G021800 269
028 G031800 0
028 G041800 366
028 H001800 0
045 001800 Y
046 001800 N
047 001800 Y
048 001800 0.500
048 A011800 0
048 A021800 0.000
048 B011800 0
048 B021800 0.000
048 C011800 0
048 C021800 0.000
048 D011800 0
048 D021800 0.000
048 E011800 0
048 E021800 0.000
048 F011800 0
048 F021800 0.000
048 G011800 0
048 G021800 0.000
048 H011800 0
048 H021800 0.000
048 I011800 0
<PAGE> PAGE 62
048 I021800 0.000
048 J011800 0
048 J021800 0.000
048 K011800 0
048 K021800 0.000
049 001800 N
050 001800 N
051 001800 N
052 001800 N
053 A001800 N
058 A001800 N
059 001800 Y
060 A001800 Y
060 B001800 Y
061 001800 2000
062 A001800 Y
062 B001800 0.0
062 C001800 0.0
062 D001800 0.0
062 E001800 0.8
062 F001800 0.0
062 G001800 0.0
062 H001800 0.0
062 I001800 0.0
062 J001800 0.0
062 K001800 0.0
062 L001800 2.2
062 M001800 0.0
062 N001800 0.0
062 O001800 95.7
062 P001800 0.0
062 Q001800 0.0
062 R001800 0.0
063 A001800 0
063 B001800 13.0
064 A001800 Y
064 B001800 N
066 A001800 N
067 001800 N
068 A001800 N
068 B001800 N
069 001800 N
070 A011800 Y
070 A021800 N
070 B011800 N
070 B021800 N
070 C011800 Y
070 C021800 N
070 D011800 N
070 D021800 N
070 E011800 N
<PAGE> PAGE 63
070 E021800 N
070 F011800 N
070 F021800 N
070 G011800 Y
070 G021800 N
070 H011800 N
070 H021800 N
070 I011800 N
070 I021800 N
070 J011800 Y
070 J021800 N
070 K011800 Y
070 K021800 Y
070 L011800 Y
070 L021800 N
070 M011800 N
070 M021800 N
070 N011800 Y
070 N021800 N
070 O011800 Y
070 O021800 N
070 P011800 Y
070 P021800 N
070 Q011800 N
070 Q021800 N
070 R011800 Y
070 R021800 N
071 A001800 3217
071 B001800 505
071 C001800 9701
071 D001800 5
072 A001800 12
072 B001800 532
072 C001800 0
072 D001800 0
072 E001800 0
072 F001800 50
072 G001800 0
072 H001800 0
072 I001800 2
072 J001800 6
072 K001800 0
072 L001800 0
072 M001800 7
072 N001800 8
072 O001800 0
072 P001800 0
072 Q001800 0
072 R001800 6
072 S001800 0
072 T001800 0
<PAGE> PAGE 64
072 U001800 0
072 V001800 0
072 W001800 0
072 X001800 79
072 Y001800 0
072 Z001800 453
072AA001800 0
072BB001800 7
072CC011800 1032
072CC021800 0
072DD011800 454
072DD021800 0
072EE001800 0
073 A011800 0.4300
073 A021800 0.0000
073 B001800 0.0000
073 C001800 0.0000
074 A001800 0
074 B001800 0
074 C001800 102
074 D001800 11915
074 E001800 0
074 F001800 0
074 G001800 0
074 H001800 0
074 I001800 0
074 J001800 0
074 K001800 0
074 L001800 184
074 M001800 274
074 N001800 12475
074 O001800 0
074 P001800 5
074 Q001800 0
074 R011800 0
074 R021800 0
074 R031800 0
074 R041800 18
074 S001800 0
074 T001800 12452
074 U011800 1207
074 U021800 0
074 V011800 10.32
074 V021800 0.00
074 W001800 0.0000
074 X001800 124
074 Y001800 0
075 A001800 0
075 B001800 10068
076 001800 0.00
<PAGE> PAGE 65
SIGNATURE TIMOTHY P. MULLANEY
TITLE MUTUAL FUND CFO
REPORT OF INDEPENDENT ACCOUNTANTS
To the Directors of Manning & Napier Fund, Inc. and Shareholders of:
International Series
Life Sciences Series
Small Cap Series
Technology Series
Ohio Tax Exempt Series
New York Tax Exempt Series
Diversified Tax Exempt Series
In planning and performing our audits of the financial statements and
financial highlights of the above referenced Series of Manning & Napier Fund,
Inc. for the year ended December 31, 1995 we considered their internal control
structure, including procedures for safeguarding securities, in order to
determine our auditing procedures for the purpose of expressing our opinion on
the financial statements and financial highlights and to comply with the
requirements of Form N_SAR, not to provide assurance on the internal control
structure.
The management of Manning & Napier Fund, Inc. is responsible for establishing
and maintaining an internal control structure. In fulfilling this
responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of internal control structure policies
and procedures. Two of the objectives of an internal control structure are to
provide management with reasonable, but not absolute, assurance that assets
are safeguarded against loss from unauthorized use or disposition and that
transactions are executed in accordance with management's authorization and
recorded properly to permit the preparation of financial statements in
conformity with generally accepted accounting principles.
Because of inherent limitations in any internal control structure, errors or
irregularities may occur and not be detected. Also, projection of any
evaluation of the structure 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.
<PAGE>
_ 2 _
Our consideration of the internal control structure would not necessarily
disclose all matters in the internal control structure 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 the specific internal control structure elements 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 and financial
highlights 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 internal control structure,
including procedures for safeguarding securities, that we consider to be
material weaknesses, as defined above, as of December 31, 1995.
This report is intended solely for the information and use of management of
Manning & Napier Fund, Inc. and the Securities and Exchange Commission.
/s/Coopers & Lybrand L.L.P.
Boston, Massachusetts
January 26, 1996
<PAGE>
February 2, 1996
To the Directors of Manning & Napier Fund, Inc.
and Shareholders of Blended Asset Series I,
Blended Asset Series II, Flexible Yield Series I,
Flexible Yield Series II, and Flexible Yield Series III:
In planning and performing our audits of the financial statements of Blended
Asset Series I, Blended Asset Series II, Flexible Yield Series I, Flexible
Yield Series II, and Flexible Yield Series III (the Funds) (five of the
portfolios constituting Manning & Napier Fund, Inc.) for the year ended
December 31, 1995 (on which we have issued our report dated February 2, 1996),
we considered its internal control structure, including procedures
forsecurities, in order to determine our auditing procedures for the
purpose of expressing our opinions on the financial statements and to comply
with the requirements of Form N_SAR, not to provide assurance on the internal
control structure.
The management of the Funds is responsible for establishing and maintaining an
internal control structure. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and
related costs of internal control structure policies and procedures. Two of
the objectives of an internal control structure are to provide management with
reasonable, but not absolute, assurance that assets are safeguarded against
loss from unauthorized use or disposition and that transactions are executed
in accordance with management's authorization and recorded properly to permit
preparation of financial statements in conformity with generally accepted
accounting principles.
Because of inherent limitations in any internal control structure, errors or
irregularities may occur and not be detected. Also, projection of any
evaluation of the structure 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 the internal control structure would not necessarily
disclose all matters in the internal control structure 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 the specific internal control structure elements 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 the internal control structure, including procedures for
safeguarding securities, that we consider to be material weaknesses as defined
above as of December 31, 1995.
This report is intended solely for the information and use of management and
the Securities and Exchange Commission.
/s/ DELOITTE & TOUCHE LLP
February 2, 1996
