FLAG INVESTORS INTERNATIONAL FUND INC
NSAR-B, 1996-12-20
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<PAGE>      PAGE  9
SIGNATURE   EDWARD J. VEILLEUX                           
TITLE       VICE PRESIDENT      
 


<TABLE> <S> <C>

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<NAME> FLAG INVESTORS INTERNATIONAL FUND, INC.
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[Deloitte &
  Touche LLP Logo]                ______________________________________________
                                  Two Hilton Court     Telephone: (201) 631-7000
                                  P.O. Box 319         Facsimile: (201) 631-7459
                                  Parsippany, New Jersey 07054-0319

The Board of Directors,
Flag Investors International Fund, Inc.

In planning and  performing  our audit of the  financial  statements of the Flag
Investors  International  Fund,  Inc. for the year ended  October 31, 1996,  (on
which we have issued our report dated  November 22,  1996),  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 Flag Investors  International  Fund,  Inc. 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
October 31, 1996.

This report is intended solely for the  information  and use of management,  the
Board of Directors and the Securities and Exchange Commission.


/s/ Deloitte & Touche LLP

November 22, 1996

_______________

Deloitte Touche
Tohmatsu
International
_______________





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