<PAGE> PAGE 1
000 A000000 03/31/97
000 C000000 0000798075
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 HERITAGE INCOME-GROWTH TRUST
001 B000000 811-4767
001 C000000 8135733800
002 A000000 880 CARILLON PARKWAY
002 B000000 ST. PETERSBURG
002 C000000 FL
002 D010000 33716
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 N
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007 C010100 1
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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 RAYMOND JAMES & ASSOCIATES
020 B000001 59-1237041
020 C000001 14
020 A000002 FORUM CAPITAL MARKETS
020 B000002 06-1351111
020 C000002 5
020 A000003 GOLDMAN SACHS & CO.
020 B000003 13-5108880
020 C000003 5
020 A000004 NATWEST SECURITIES CORPORATION
020 B000004 13-3312778
020 C000004 4
020 A000005 BEAR, STEARNS & COMPANY, INC.
020 B000005 13-3299429
<PAGE> PAGE 2
020 C000005 4
020 A000006 JEFFRIES & CO., INC.
020 B000006 59-2622900
020 C000006 3
020 A000007 SANFORD BERNSTEIN
020 B000007 13-2625874
020 C000007 3
020 A000008 SMITH BARNEY SHEARSON, INC.
020 B000008 13-1912900
020 C000008 2
020 A000009 PAINEWEBBER CAPITAL MARKETS
020 B000009 13-2638166
020 C000009 2
020 A000010 MORGAN (J.P.) SECURITIES, INC.
020 B000010 13-2655998
020 C000010 1
021 000000 45
022 A000001 STATE STREET BANK AND TRUST COMPANY
022 B000001 04-1867445
022 C000001 775760
022 D000001 0
022 A000002 FORUM CAPITAL MARKETS
022 B000002 06-1351111
022 C000002 2780
022 D000002 2296
022 A000003 JEFFRIES & CO., INC.
022 B000003 59-2622900
022 C000003 1498
022 D000003 1416
022 A000004 SMITH BARNEY SHEARSON, INC.
022 B000004 13-1912900
022 C000004 1419
022 D000004 564
022 A000005 BAIRD PATRICK & CO., INC.
022 B000005 13-2766571
022 C000005 0
022 D000005 1879
022 A000006 GOLDMAN SACHS & CO.
022 B000006 13-5108880
022 C000006 1778
022 D000006 0
022 A000007 LEHMAN BROTHERS, INC.
022 B000007 13-2518466
022 C000007 1100
022 D000007 331
022 A000008 MERRILL LYNCH PIERCE FENNER & SMITH, INC.
022 B000008 13-5674085
022 C000008 974
022 D000008 0
022 A000009 PRUDENTIAL SECURITIES, INC.
022 B000009 22-2347336
<PAGE> PAGE 3
022 C000009 686
022 D000009 0
022 A000010 J.C. BRADFORD & CO.
022 B000010 62-0136910
022 C000010 426
022 D000010 181
023 C000000 787394
023 D000000 7652
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028 A010000 2217
028 A020000 276
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030 B000000 4.75
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<PAGE> PAGE 4
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<PAGE> PAGE 6
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<PAGE> PAGE 7
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SIGNATURE STEPHEN G. HILL
TITLE PRESIDENT
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 1
<NAME> HERITAGE INCOME GROWTH TRUST (CLASS A)
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> SEP-30-1997
<PERIOD-START> SEP-30-1996
<PERIOD-END> MAR-31-1997
<INVESTMENTS-AT-COST> 52,502,715
<INVESTMENTS-AT-VALUE> 61,231,454
<RECEIVABLES> 594,193
<ASSETS-OTHER> 14,082
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 61,839,729
<PAYABLE-FOR-SECURITIES> 706,225
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 462,497
<TOTAL-LIABILITIES> 1,168,722
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 50,037,439
<SHARES-COMMON-STOCK> 4,319,479
<SHARES-COMMON-PRIOR> 3,336,227
<ACCUMULATED-NII-CURRENT> 348,966
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 1,448,779
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 8,835,823
<NET-ASSETS> 60,671,007
<DIVIDEND-INCOME> 768,691
<INTEREST-INCOME> 410,427
<OTHER-INCOME> 0
<EXPENSES-NET> 409,454
<NET-INVESTMENT-INCOME> 769,664
<REALIZED-GAINS-CURRENT> 1,971,899
<APPREC-INCREASE-CURRENT> 1,222,097
<NET-CHANGE-FROM-OPS> 3,963,660
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 674,306
<DISTRIBUTIONS-OF-GAINS> 5,246,324
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 927,392
<NUMBER-OF-SHARES-REDEEMED> 364,423
<SHARES-REINVESTED> 420,283
<NET-CHANGE-IN-ASSETS> 11,769,272
<ACCUMULATED-NII-PRIOR> 253,608
<ACCUMULATED-GAINS-PRIOR> 4,723,204
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 208,219
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 322,843
<AVERAGE-NET-ASSETS> 47,418,348
<PER-SHARE-NAV-BEGIN> 14.67
<PER-SHARE-NII> 0.21
<PER-SHARE-GAIN-APPREC> 0.88
<PER-SHARE-DIVIDEND> 0.20
<PER-SHARE-DISTRIBUTIONS> 1.49
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 14.07
<EXPENSE-RATIO> 1.37
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER> 1
<NAME> HERITAGE INCOME GROWTH TRUST (CLASS C)
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> SEP-30-1997
<PERIOD-START> SEP-30-1996
<PERIOD-END> MAR-31-1997
<INVESTMENTS-AT-COST> 52,502,715
<INVESTMENTS-AT-VALUE> 61,231,454
<RECEIVABLES> 594,193
<ASSETS-OTHER> 14,082
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 61,839,729
<PAYABLE-FOR-SECURITIES> 706,225
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 462,497
<TOTAL-LIABILITIES> 1,168,722
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 50,037,439
<SHARES-COMMON-STOCK> 4,319,479
<SHARES-COMMON-PRIOR> 3,336,227
<ACCUMULATED-NII-CURRENT> 348,966
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 1,448,779
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 8,835,823
<NET-ASSETS> 60,671,007
<DIVIDEND-INCOME> 768,691
<INTEREST-INCOME> 410,427
<OTHER-INCOME> 0
<EXPENSES-NET> 409,454
<NET-INVESTMENT-INCOME> 769,664
<REALIZED-GAINS-CURRENT> 1,971,899
<APPREC-INCREASE-CURRENT> 1,222,097
<NET-CHANGE-FROM-OPS> 3,963,660
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 674,306
<DISTRIBUTIONS-OF-GAINS> 5,246,324
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 927,392
<NUMBER-OF-SHARES-REDEEMED> 364,423
<SHARES-REINVESTED> 420,283
<NET-CHANGE-IN-ASSETS> 11,769,272
<ACCUMULATED-NII-PRIOR> 253,608
<ACCUMULATED-GAINS-PRIOR> 4,723,204
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 208,219
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 86,611
<AVERAGE-NET-ASSETS> 8,259,379
<PER-SHARE-NAV-BEGIN> 14.57
<PER-SHARE-NII> 0.15
<PER-SHARE-GAIN-APPREC> 0.88
<PER-SHARE-DIVIDEND> 0.16
<PER-SHARE-DISTRIBUTIONS> 1.49
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 13.95
<EXPENSE-RATIO> 2.10
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
For period ending 3-31-97
File Number 811-4767
Item 77.O Transactions effected pursuant to Rule 10f-3.
<TABLE>
<CAPTION>
The following Rule 10f-3 transactions were effected by the Heritage Income-Growth Trust:
Date Securities
Date of offering Purchase acquired Amount Total
Security: Purchase: commenced: price: Commission: from: purchased: Offering:
<S> <C> <C> <C> <C> <C> <C> <C> <C>
1. Arden Realty 10/03/96 10/04/96 20.00 $15.60 Lehman $400,000 $377,000,000
2. Security Capital
Atlantic 10/14/96 10/15/96 24.00 $ 0.90 Goldman Sachs $240,000 $104,000,000
3. Prentiss Properties 10/17/96 10/17/96 20.00 $ 0.78 Lehman $200,000 $120,000,000
4. Meridian Industrial
Trust 11/19/96 11/20/96 18.25 $ 0.56 Prudential $456,250 $ 62,050,000
5. Highwoods
Properties, Inc. 12/05/96 12/06/96 29.50 $ 0.30 Merrill Lynch $590,000 $ 66,375,000
6. Physicians Resource
Group 12/06/96 12/06/96 100.00 $15.00 Smith Barney $500,000 $125,000,000
Everen, J.P.
7. Kilroy Realty 01/28/97 01/29/97 23.00 $ 0.85 Morgan, Prudential $264,500 $300,000,000
</TABLE>
