LORD ABBETT SERIES FUND INC
NSAR-B, 1999-03-01
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<PAGE>      PAGE  6
SIGNATURE   JOSEPH VAN DYKE                              
TITLE       ASSISTANT TREASURER 

<PAGE> 
INDEPENDENT AUDITORS' REPORT

To the Board of Directors
Lord Abbett Series Fund, Inc.:

In planning and performing our audit of the financial  statements of Lord Abbett
Series Fund,  Inc. - Growth & Income  Portfolio  (the "Fund") for the year ended
December 31, 1998 (on which we have issued our report dated  February 12, 1999),
we  considered  its  internal   control,   including   control   activities  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,  and not to provide  assurance  on the Fund's
internal control.

The  management of the Fund is  responsible  for  establishing  and  maintaining
internal control. In fulfilling this responsibility,  estimates and judgments by
management  are  required to assess the expected  benefits and related  costs of
controls.  Generally,  controls  that are  relevant  to an audit  pertain to the
entity's objective of preparing financial  statements for external purposes that
are  fairly   presented  in  conformity  with  generally   accepted   accounting
principles.   Those  controls   include  the   safeguarding  of  assets  against
unauthorized acquisition, use, or disposition.

Because of inherent  limitations in any internal  control,  misstatements due to
errors  or  fraud  may  occur  and not be  detected.  Also,  projections  of any
evaluation  of internal  control to future  periods are subject to the risk that
the internal control may become inadequate because of changes in conditions,  or
that the degree of compliance with policies and procedures may deteriorate.

Our consideration of the Fund's internal control would not necessarily  disclose
all matters in the  internal  control  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 one or
more of the internal  control  components  does not reduce to a  relatively  low
level the risk that misstatements caused by error or fraud 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
Fund's internal control and its operation,  including  controls for safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
December 31, 1998.

This report is intended solely for the  information  and use of management,  the
Board of Directors of Lord Abbett  Series Fund,  Inc.,  and the  Securities  and
Exchange  Commission  and is not intended to be and should not be used by anyone
other than these specified parties.



February 12, 1999

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000855396
<NAME> LORD ABBETT SERIES FUND, INC.
<SERIES>
   <NUMBER> 01
   <NAME> GROWTH & INCOME PORTFOLIO
       
<S>                             <C>
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</TABLE>


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