AXP SPECIAL TAX-EXEMPT SERIES TRUST
485BPOS, EX-99.(I)OPINCOUNSL, 2000-08-28
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August 28, 2000



AXP Special Tax-Exempt Series Trust
200 AXP Financial Center
Minneapolis, MN  55474

Gentlemen:

I have  examined  the  Declaration  of  Trust  and the  By-Laws  of AXP  Special
Tax-Exempt  Series Trust (the Trust) and all  necessary  certificates,  permits,
minute books, documents and records of the Trust, and the applicable statutes of
the Commonwealth of Massachusettes, and it is my opinion that the shares sold in
accordance  with  applicable  federal and state  securities laws will be legally
issued, fully paid, and nonassessable.

This opinion may be used in connection with the Post-Effective Amendment.


Sincerely,



/s/ Leslie L. Ogg
Leslie L. Ogg
Attorney at Law
901 S. Marquette Ave., Suite 2810
Minneapolis, Minnesota  55401-3268



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