IDS FEDERAL INCOME FUND INC, AW, 1994-09-12

IDS FEDERAL INCOME FUND INC
AW, 1994-09-12

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September 12, 1994



Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C.  20549

RE:  IDS Federal Income Fund, Inc.
     Form type:  N14EL24
     Accession number:  912057-94-003013
     File No. 33-55423

Gentlemen:

Pursuant to Rule 477 under the Securities Act of 1933, on behalf of
the Registrant, we request a withdrawal of the above-mentioned
Registration Statement under Form N-14.  This filing, a Pre-
Effective Amendment No. 1, was inadvertently filed under file type:
N14EL24.  The correct file type: N14EL24/A was subsequently
revised, filed and accepted.  It is our understanding that this
withdrawal will remove the new 1933 Act number, listed above, from
your records.

Very truly yours,




Eileen J. Newhouse
Counsel

cc:  Patsy Mengiste

EJN/HB/cah