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SIGNATURE THOMAS G. ROSE
TITLE TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<NAME> SELIGMAN SELECT MUNICIPAL FUND, INC.
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 12-MOS
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<PERIOD-END> DEC-31-1999
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</TABLE>
INDEPENDENT AUDITORS' REPORT The Board of Directors Seligman Select Municipal
Fund, Inc.
In planning and performing our audit of the financial statements of Seligman
Select Municipal Fund, Inc. (the "Fund") for the year ended December 31, 1999
(on which we have issued our report dated February 4, 2000), 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 error 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, 1999. This report is intended solely for the
information and use of management, and the Board of Directors of Seligman Select
Municipal 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.
Deloitte & Touche LLP
New York, New York
February 4, 2000
