SEI INDEX FUNDS
NSAR-B, 1997-05-29
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<PAGE>      PAGE  1
000 B000000 03/31/97
000 C000000 0000766589
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 U
001 A000000 SEI INDEX FUNDS
001 B000000 811-4283
001 C000000 8003425734
002 A000000 2 OLIVER STREET
002 B000000 BOSTON
002 C000000 MA
002 D010000 02109
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 Y
007 B000000  2
007 C010100  1
007 C020100 S&P 500 INDEX PORTFOLIO
007 C030100 N
007 C010200  2
007 C020200 BOND INDEX PORTFOLIO
007 C030200 N
007 C010300  3
007 C010400  4
007 C010500  5
007 C010600  6
007 C010700  7
007 C010800  8
007 C010900  9
007 C011000 10
020 A000001 PAINE WEBBER
020 B000001 13-2760086
020 C000001     46
020 A000002 SALOMAN BROS
020 B000002 13-3082694
020 C000002     10
020 A000003 NOMURA
020 B000003 13-2642206
020 C000003     10
020 A000004 NATIONAL FINANCIAL
020 C000004      7
020 A000005 WG TRADING COMPANY
020 C000005      4
020 A000006 DE SHAW
020 C000006      1
<PAGE>      PAGE  2
020 A000007 BEAR STEARNS
020 B000007 13-2975144
020 C000007      1
020 A000008 MERRILL LYNCH
020 B000008 13-5674085
020 C000008      1
020 C000009      0
020 C000010      0
021  000000      100
022 A000001 J.P. MORGAN
022 B000001 13-3224016
022 C000001    292941
022 D000001    300628
022 A000002 SMITH BARNEY
022 B000002 13-2518466
022 C000002     17850
022 D000002     19375
022 A000003 LEHMAN BROTHERS
022 B000003 13-2927667
022 C000003      9104
022 D000003      6138
022 A000004 SALOMON BROTHERS
022 B000004 13-3082694
022 C000004      6885
022 D000004      7290
022 A000005 PAINE WEBBER
022 B000005 13-2760086
022 C000005      8041
022 D000005        80
022 A000006 MERRILL LYNCH
022 B000006 13-5674085
022 C000006      1295
022 D000006      3048
022 A000007 PRUDENTIAL SECURITIES
022 B000007 22-2347336
022 C000007       534
022 D000007      3768
022 A000008 CAPITAL INSTITUTIONAL SERVICES
022 B000008 75-1565705
022 C000008      1774
022 D000008      1733
022 A000009 FEDERAL HOME LOAN MORTGAGE CORP.
022 B000009 52-0904874
022 C000009      1200
022 D000009      1667
022 A000010 BARCLAY DE ZOETE WEDD
022 B000010 13-4942190
022 C000010      1062
022 D000010      1613
023 C000000     352903
023 D000000     351596
<PAGE>      PAGE  3
077 A000000 Y
077 B000000 Y
080 A00AA00 CONTINENTAL CASUALTY COMPANY
080 B00AA00 RELIANCE INS CO/GULF INS CO/FEDERAL INS CO
080 C00AA00    43000
081 A00AA00 Y
081 B00AA00  28
082 A00AA00 N
082 B00AA00        0
083 A00AA00 N
083 B00AA00        0
084 A00AA00 N
084 B00AA00        0
085 A00AA00 Y
085 B00AA00 N
024  000100 Y
025 A000101 J.P. MORGAN
025 B000101 13-3224016
025 C000101 D
025 D000101   33410
025 A000102 J.P. MORGAN
025 B000102 13-3224016
025 C000102 E
025 D000102    2842
025 A000103 MERRILL LYNCH
025 B000103 13-5674085
025 C000103 E
025 D000103    2207
025 A000104 MORGAN STANLEY
025 B000104 13-2655998
025 C000104 E
025 D000104    1398
025 A000105 SALOMON BROTHERS
025 B000105 13-3082694
025 C000105 E
025 D000105     851
025 A000106 DEAN WITTER DISCOVER
025 B000106 94-1671384
025 C000106 E
025 D000106    1751
025 D000107       0
025 D000108       0
028 A010100     26820
028 A020100      1900
028 A030100         0
028 A040100     21029
028 B010100     55658
028 B020100         0
028 B030100         0
028 B040100     26900
028 C010100     69919
<PAGE>      PAGE  4
028 C020100      7032
028 C030100         0
028 C040100     19741
028 D010100     82319
028 D020100      1952
028 D030100         0
028 D040100     88345
028 E010100     41341
028 E020100         0
028 E030100         0
028 E040100     26049
028 F010100     53057
028 F020100         0
028 F030100         0
028 F040100     25756
028 G010100    329114
028 G020100     10884
028 G030100         0
028 G040100    207820
028 H000100     60746
042 A000100   0
042 B000100   0
042 C000100   0
042 D000100   0
042 E000100 100
042 F000100   0
042 G000100   0
042 H000100   0
043  000100     79
044  000100      0
062 A000100 N
062 B000100   0.0
062 C000100   0.0
062 D000100   0.0
062 E000100   0.0
062 F000100   0.0
062 G000100   0.0
062 H000100   0.0
062 I000100   0.0
062 J000100   0.0
062 K000100   0.0
062 L000100   0.0
062 M000100   0.0
062 N000100   0.0
062 O000100   0.0
062 P000100   0.0
062 Q000100   0.0
062 R000100   0.0
066 A000100 Y
066 B000100 N
066 C000100 Y
<PAGE>      PAGE  5
066 D000100 N
066 E000100 N
066 F000100 N
066 G000100 N
067  000100 N
068 A000100 N
068 B000100 N
069  000100 Y
071 A000100    204771
071 B000100     12333
071 C000100    740178
071 D000100    2
072 A000100 12
072 B000100     2173
072 C000100    15618
072 D000100        0
072 E000100        0
072 F000100      234
072 G000100     1717
072 H000100        0
072 I000100     1685
072 J000100      119
072 K000100        0
072 L000100       97
072 M000100       19
072 N000100       46
072 O000100        0
072 P000100        0
072 Q000100        0
072 R000100       34
072 S000100       39
072 T000100       94
072 U000100        0
072 V000100        0
072 W000100       77
072 X000100     4161
072 Y000100     2131
072 Z000100    15761
072AA000100     8567
072BB000100        0
072CC010100   109273
072CC020100        0
072DD010100    14687
072DD020100        0
072EE000100    11751
073 A010100   0.4500
073 A020100   0.4300
073 B000100   0.3300
073 C000100   0.0000
074 A000100     3104
074 B000100    33410
<PAGE>      PAGE  6
074 C000100     2999
074 D000100        0
074 E000100        0
074 F000100   904755
074 G000100        0
074 H000100        0
074 I000100        0
074 J000100        0
074 K000100        0
074 L000100     1634
074 M000100        0
074 N000100   945902
074 O000100      139
074 P000100        0
074 Q000100        0
074 R010100        0
074 R020100        0
074 R030100        0
074 R040100     1104
074 S000100        0
074 T000100   944659
074 U010100    34687
074 U020100     4521
074 V010100    24.10
074 V020100    24.06
074 W000100   0.0000
074 X000100      290
074 Y000100        0
075 A000100        0
075 B000100   780425
076  000100     0.00
024  000200 Y
025 A000201 J.P. MORGAN
025 B000201 13-3224016
025 C000201 D
025 D000201     174
025 A000202 LEHMAN BROTHERS
025 B000202 13-2518466
025 C000202 D
025 D000202     954
025 D000203       0
025 D000204       0
025 D000205       0
025 D000206       0
025 D000207       0
025 D000208       0
028 A010200      1196
028 A020200        68
028 A030200         0
028 A040200      1026
028 B010200      1463
<PAGE>      PAGE  7
028 B020200        69
028 B030200         0
028 B040200       986
028 C010200       928
028 C020200        67
028 C030200         0
028 C040200      1223
028 D010200      3432
028 D020200        69
028 D030200         0
028 D040200      4011
028 E010200      1071
028 E020200        74
028 E030200         0
028 E040200      6133
028 F010200      1492
028 F020200       135
028 F030200         0
028 F040200      4904
028 G010200      9582
028 G020200       482
028 G030200         0
028 G040200     18283
028 H000200         0
042 A000200   0
042 B000200   0
042 C000200   0
042 D000200   0
042 E000200 100
042 F000200   0
042 G000200   0
042 H000200   0
043  000200     79
044  000200      0
062 A000200 Y
062 B000200   0.0
062 C000200   0.6
062 D000200   2.7
062 E000200   0.0
062 F000200   0.0
062 G000200   0.0
062 H000200   0.0
062 I000200   0.0
062 J000200   0.0
062 K000200   0.0
062 L000200   3.9
062 M000200  44.1
062 N000200  33.9
062 O000200   0.0
062 P000200  14.6
062 Q000200   0.0
<PAGE>      PAGE  8
062 R000200   0.2
063 A000200   0
063 B000200  9.9
071 A000200     20166
071 B000200     33483
071 C000200     44228
071 D000200   46
072 A000200 12
072 B000200     3038
072 C000200        0
072 D000200        0
072 E000200        0
072 F000200       32
072 G000200      160
072 H000200        0
072 I000200      104
072 J000200        7
072 K000200        0
072 L000200        6
072 M000200        1
072 N000200        4
072 O000200        0
072 P000200        0
072 Q000200        0
072 R000200        2
072 S000200        2
072 T000200        1
072 U000200        0
072 V000200        0
072 W000200        5
072 X000200      324
072 Y000200      150
072 Z000200     2864
072AA000200        0
072BB000200      215
072CC010200        0
072CC020200      648
072DD010200     3102
072DD020200        0
072EE000200        0
073 A010200   0.6800
073 A020200   0.0000
073 B000200   0.0000
073 C000200   0.0000
074 A000200        0
074 B000200      954
074 C000200      229
074 D000200    34424
074 E000200        0
074 F000200        0
074 G000200        0
<PAGE>      PAGE  9
074 H000200        0
074 I000200        0
074 J000200      309
074 K000200        0
074 L000200      288
074 M000200        0
074 N000200    36204
074 O000200      285
074 P000200        0
074 Q000200        0
074 R010200        0
074 R020200        0
074 R030200        0
074 R040200      228
074 S000200        0
074 T000200    35691
074 U010200     3567
074 U020200        0
074 V010200    10.01
074 V020200     0.00
074 W000200   0.0000
074 X000200       88
074 Y000200        0
075 A000200        0
075 B000200    45725
076  000200     0.00
SIGNATURE   STEPHEN MEYER                                
TITLE       CONTROLLER          
 


<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000766589
<NAME> SEI INDEX FUNDS
<SERIES>
   <NUMBER> 010
   <NAME> S&P 500 CLASS A
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          MAR-31-1997
<PERIOD-START>                             APR-01-1996
<PERIOD-END>                               MAR-31-1997
<INVESTMENTS-AT-COST>                           648840
<INVESTMENTS-AT-VALUE>                          941164
<RECEIVABLES>                                     1634
<ASSETS-OTHER>                                    3104
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                  945902
<PAYABLE-FOR-SECURITIES>                           139
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                         1104
<TOTAL-LIABILITIES>                               1243
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                        544377
<SHARES-COMMON-STOCK>                            34687
<SHARES-COMMON-PRIOR>                            30195
<ACCUMULATED-NII-CURRENT>                         4335
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                           3363
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        289985
<NET-ASSETS>                                    944659
<DIVIDEND-INCOME>                                15618
<INTEREST-INCOME>                                 2173
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                    2030
<NET-INVESTMENT-INCOME>                          15761
<REALIZED-GAINS-CURRENT>                          8567
<APPREC-INCREASE-CURRENT>                       109273
<NET-CHANGE-FROM-OPS>                           133601
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                      (14687)
<DISTRIBUTIONS-OF-GAINS>                       (11751)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          17481
<NUMBER-OF-SHARES-REDEEMED>                    (13558)
<SHARES-REINVESTED>                                569
<NET-CHANGE-IN-ASSETS>                          104348
<ACCUMULATED-NII-PRIOR>                           3261
<ACCUMULATED-GAINS-PRIOR>                         6547
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              234
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                   4161
<AVERAGE-NET-ASSETS>                            780425
<PER-SHARE-NAV-BEGIN>                            20.88
<PER-SHARE-NII>                                    .46
<PER-SHARE-GAIN-APPREC>                           3.54
<PER-SHARE-DIVIDEND>                             (.45)
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                             (.33)
<PER-SHARE-NAV-END>                              24.10
<EXPENSE-RATIO>                                    .25
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000766589
<NAME> SEI INDEX FUNDS
<SERIES>
   <NUMBER> 011
   <NAME> S&P 500 CLASS E
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          MAR-31-1997
<PERIOD-START>                             APR-01-1996
<PERIOD-END>                               MAR-31-1997
<INVESTMENTS-AT-COST>                           648840
<INVESTMENTS-AT-VALUE>                          941164
<RECEIVABLES>                                     1634
<ASSETS-OTHER>                                    3104
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                  945902
<PAYABLE-FOR-SECURITIES>                           139
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                         1104
<TOTAL-LIABILITIES>                               1243
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                        102599
<SHARES-COMMON-STOCK>                             4521
<SHARES-COMMON-PRIOR>                              144
<ACCUMULATED-NII-CURRENT>                         4335
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                           3363
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        289985
<NET-ASSETS>                                    944659
<DIVIDEND-INCOME>                                15618
<INTEREST-INCOME>                                 2173
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                    2030
<NET-INVESTMENT-INCOME>                          15761
<REALIZED-GAINS-CURRENT>                          8567
<APPREC-INCREASE-CURRENT>                       109273
<NET-CHANGE-FROM-OPS>                           133601
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                      (14687)
<DISTRIBUTIONS-OF-GAINS>                       (11751)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                           4708
<NUMBER-OF-SHARES-REDEEMED>                      (398)
<SHARES-REINVESTED>                                 67
<NET-CHANGE-IN-ASSETS>                           99575
<ACCUMULATED-NII-PRIOR>                           3261
<ACCUMULATED-GAINS-PRIOR>                         6547
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              234
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                   4161
<AVERAGE-NET-ASSETS>                            780425
<PER-SHARE-NAV-BEGIN>                            20.87
<PER-SHARE-NII>                                    .48
<PER-SHARE-GAIN-APPREC>                           3.47
<PER-SHARE-DIVIDEND>                             (.43)
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                             (.33)
<PER-SHARE-NAV-END>                              24.06
<EXPENSE-RATIO>                                    .40
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000766589
<NAME> SEI INDEX FUNDS
<SERIES>
   <NUMBER> 020
   <NAME> BOND INDEX
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          MAR-31-1997
<PERIOD-START>                             APR-01-1996
<PERIOD-END>                               MAR-31-1997
<INVESTMENTS-AT-COST>                            36139
<INVESTMENTS-AT-VALUE>                           35607
<RECEIVABLES>                                      597
<ASSETS-OTHER>                                       0
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                   36204
<PAYABLE-FOR-SECURITIES>                           285
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          228
<TOTAL-LIABILITIES>                                513
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         37085
<SHARES-COMMON-STOCK>                             3567
<SHARES-COMMON-PRIOR>                             4987
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                         (862)
<ACCUM-APPREC-OR-DEPREC>                         (532)
<NET-ASSETS>                                     35691
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                 3038
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                   (174)
<NET-INVESTMENT-INCOME>                           2864
<REALIZED-GAINS-CURRENT>                         (215)
<APPREC-INCREASE-CURRENT>                        (648)
<NET-CHANGE-FROM-OPS>                             2001
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                       (3102)
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                           1624
<NUMBER-OF-SHARES-REDEEMED>                     (3145)
<SHARES-REINVESTED>                                101
<NET-CHANGE-IN-ASSETS>                         (14393)
<ACCUMULATED-NII-PRIOR>                            238
<ACCUMULATED-GAINS-PRIOR>                            0
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                       (704)
<GROSS-ADVISORY-FEES>                               32
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    324
<AVERAGE-NET-ASSETS>                             45725
<PER-SHARE-NAV-BEGIN>                            10.26
<PER-SHARE-NII>                                    .64
<PER-SHARE-GAIN-APPREC>                          (.21)
<PER-SHARE-DIVIDEND>                             (.68)
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                              10.01
<EXPENSE-RATIO>                                    .38
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        

</TABLE>

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

To the Board of Trustees of
SEI Index Funds:

In planning and performing our audit of the financial statements of SEI Index
Funds for the year ended March 31, 1997, we considered its 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 to comply with the requirements of Form 
N-SAR, not to provide assurance on the internal control structure. 

The management of SEI Index 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 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 March 31, 1997.

This report is intended solely for the information and use of management, the
Board of Trustees and the Securities and Exchange Commission and should not 
be used for any other purpose.


ARTHUR ANDERSEN LLP

Philadelphia, Pa.
  May 2, 1997







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