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SIGNATURE J. JERRY INSKEEP, JR.
TITLE PRESIDENT
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
AUDITED ANNUAL REPORT OF THE COLUMBIA FUNDS DATED DECEMBER 31, 1999, AND
THE AUDITED ANNUAL REPORT OF THE COLUMBIA FUNDS DATED DECEMBER 31, 1998,
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<CIK> 0000876606
<NAME> COLUMBIA COMMON STOCK FUND, INC.
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> DEC-31-1999
<INVESTMENTS-AT-COST> 632,447,175
<INVESTMENTS-AT-VALUE> 963,499,662
<RECEIVABLES> 9,127,458
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 972,627,120
<PAYABLE-FOR-SECURITIES> 5,786,972
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 6,930,205
<TOTAL-LIABILITIES> 12,717,177
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 603,766,409
<SHARES-COMMON-STOCK> 33,210,523
<SHARES-COMMON-PRIOR> 32,670,725
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 25,091,047
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 331,052,487
<NET-ASSETS> 959,909,943
<DIVIDEND-INCOME> 5,954,726
<INTEREST-INCOME> 1,471,507
<OTHER-INCOME> 0
<EXPENSES-NET> 6,627,292
<NET-INVESTMENT-INCOME> 798,941
<REALIZED-GAINS-CURRENT> 97,974,252
<APPREC-INCREASE-CURRENT> 103,218,921
<NET-CHANGE-FROM-OPS> 201,992,114
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 954,346
<DISTRIBUTIONS-OF-GAINS> 54,980,735
<DISTRIBUTIONS-OTHER> 0
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<NUMBER-OF-SHARES-REDEEMED> 12,902,897
<SHARES-REINVESTED> 1,925,063
<NET-CHANGE-IN-ASSETS> 162,763,378
<ACCUMULATED-NII-PRIOR> 155,405
<ACCUMULATED-GAINS-PRIOR> (2,889,085)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 5,181,352
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</TABLE>
Report of Independent Accountants
To the Board of Directors and Shareholders of
Columbia Common Stock Fund, Inc.
In planning and performing our audit of the
financial statements of Columbia Common Stock
Fund, Inc. (the Fund) for the year ended December
31, 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, not to
provide assurance on 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 internal
control, errors or fraud may occur and not be
detected. Also, projection of any evaluation of
internal control to future periods is subject to
the risk that controls may become inadequate
because of changes in conditions or that the
effectiveness of their design and operation may
deteriorate.
Our consideration of internal control would not
necessarily disclose all matters in 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 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 the Board of Directors,
management and the Securities and Exchange
Commission and is not intended to be and should
not be used by anyone other than these specified
parties.
PricewaterhouseCoopers LLP
Portland, Oregon
February 4, 2000
