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SIGNATURE DONNA M. MCMANUS
TITLE TREASURER
<PAGE>
Independent Auditors' Report
The Board of Directors and Shareholders,
Lord Abbett Global Fund, Inc.:
We have audited the accompanying statements of net assets of Lord Abbett Global
Fund - Equity Series and Lord Abbett Global Fund - Income Series as of December
31, 1999, the related statements of operations for the year then ended and of
changes in net assets for each of the years in the two- year period then ended
and the financial highlights for each of the periods presented. These financial
statements and the financial highlights are the responsibility of the Company's
management. Our responsibility is to express an opinion on these financial
statements and the financial highlights based on our audits.
We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements and financial
highlights are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. Our procedures included confirmation of securities owned at December
31, 1999 by correspondence with the custodian and brokers. An audit also
includes assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our
opinion.
In our opinion, such financial statements and financial highlights present
fairly, in all material respects, the financial position of Lord Abbett Global
Fund - Equity Series and Lord Abbett Global Fund - Income Series at December 31,
1999, the results of their operations, the changes in their net assets and their
financial highlights for the periods presented in conformity with generally
accepted accounting principles.
DELOITTE & TOUCHE LLP
New York, New York
February 25, 2000
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