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

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

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September 12, 1994



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

ATTN:     Ms. Patsy Mengiste

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

Dear Patsy:

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 form type:
N14EL24.  The correct form type: N14EL24/A was subsequently
revised, filed and accepted.

Very truly yours,




Eileen J. Newhouse
Counsel

cc:  Patsy Mengiste

EJN/HB/cah