<PAGE> PAGE 1
000 B000000 10/31/95
000 C000000 088053
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 U
001 A000000 SCUDDER INTERNATIONAL FUND, INC.
001 B000000 811-642
001 C000000 2123266200
002 A000000 345 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10154
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 Y
007 B000000 4
007 C010100 1
007 C010200 2
007 C020200 SCUDDER LATIN AMERICA FUND
007 C030200 N
007 C010300 3
007 C020300 SCUDDER PACIFIC OPPORTUNITIES FUND
007 C030300 N
007 C010400 4
007 C020400 SCUDDER GREATER EUROPE GROWTH FUND
007 C030400 N
007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
007 C010900 9
007 C011000 10
018 00AA00 Y
019 A00AA00 Y
019 B00AA00 37
019 C00AA00 SCUDDERRRR
020 A000001 FLEMING
020 C000001 411
020 A000002 MERRILL LYNCH
020 C000002 270
020 A000003 BZW
020 C000003 264
020 A000004 W.I. CARR
020 C000004 171
020 A000005 HOARE GOVETT
<PAGE> PAGE 2
020 C000005 171
020 A000006 GOLDMAN SACHS
020 C000006 151
020 A000007 SALOMON BROTHERS
020 C000007 150
020 A000008 PEREGRINE
020 C000008 113
020 A000009 KLEINWORT BENSON
020 C000009 112
020 A000010 JAMES CAPEL
020 C000010 101
021 000000 3788
022 A000001 FLEMING
022 C000001 51345
022 D000001 43308
022 A000002 BZW
022 C000002 18854
022 D000002 16325
022 A000003 MERRILL LYNCH
022 C000003 8949
022 D000003 29744
022 A000004 GOLDMAN SACHS
022 C000004 13256
022 D000004 14183
022 A000005 JEFFERIES & CO
022 C000005 3716
022 D000005 15091
022 A000006 W.I. CARR
022 C000006 16542
022 D000006 8419
022 A000007 COUNTY NAT WEST
022 C000007 17162
022 D000007 4694
022 A000008 WARBURG
022 C000008 14564
022 D000008 6092
022 A000009 PEREGRINE
022 C000009 10302
022 D000009 9663
022 A000010 JAMES CAPEL
022 C000010 13689
022 D000010 6193
023 C000000 468873
023 D000000 450087
062 A00AA00 N
062 B00AA00 0.0
062 C00AA00 0.0
062 D00AA00 0.0
062 E00AA00 0.0
062 F00AA00 0.0
062 G00AA00 0.0
<PAGE> PAGE 3
062 H00AA00 0.0
062 I00AA00 0.0
062 J00AA00 0.0
062 K00AA00 0.0
062 L00AA00 0.0
062 M00AA00 0.0
062 N00AA00 0.0
062 O00AA00 0.0
062 P00AA00 0.0
062 Q00AA00 0.0
062 R00AA00 0.0
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
080 A00AA00 ICI MUTUAL INSURANCE CO.
080 B00AA00 GULF INSURANCE CO.
080 C00AA00 40000
081 A00AA00 Y
081 B00AA00 70
082 B00AA00 100
083 A00AA00 N
083 B00AA00 0
084 A00AA00 N
084 B00AA00 0
085 A00AA00 Y
085 B00AA00 N
028 A010200 13839
028 A020200 0
028 A030200 0
028 A040200 9729
028 B010200 6597
028 B020200 0
028 B030200 0
028 B040200 14588
028 C010200 16682
028 C020200 0
028 C030200 0
028 C040200 15868
<PAGE> PAGE 4
028 D010200 7670
028 D020200 0
028 D030200 0
028 D040200 13793
028 E010200 5966
028 E020200 0
028 E030200 0
028 E040200 13947
028 F010200 5670
028 F020200 0
028 F030200 0
028 F040200 17732
028 G010200 56424
028 G020200 0
028 G030200 0
028 G040200 85657
028 H000200 0
071 A000200 207795
071 B000200 207763
071 C000200 529917
071 D000200 40
072 A000200 12
072 B000200 11549
072 C000200 3766
072 D000200 0
072 E000200 0
072 F000200 7166
072 G000200 0
072 H000200 0
072 I000200 2185
072 J000200 1780
072 K000200 0
072 L000200 443
072 M000200 66
072 N000200 0
072 O000200 0
072 P000200 0
072 Q000200 0
072 R000200 104
072 S000200 26
072 T000200 0
072 U000200 16
072 V000200 0
072 W000200 466
072 X000200 12252
072 Y000200 0
072 Z000200 3063
072AA000200 0
072BB000200 68151
072CC010200 0
072CC020200 193284
<PAGE> PAGE 5
072DD010200 0
072DD020200 0
072EE000200 24334
073 A010200 0.0000
073 A020200 0.0000
073 B000200 0.7300
073 C000200 0.0000
074 A000200 0
074 B000200 24295
074 C000200 39269
074 D000200 0
074 E000200 0
074 F000200 457013
074 G000200 0
074 H000200 0
074 I000200 0
074 J000200 886
074 K000200 0
074 L000200 623
074 M000200 1120
074 N000200 523206
074 O000200 2358
074 P000200 0
074 Q000200 0
074 R010200 0
074 R020200 0
074 R030200 0
074 R040200 1596
074 S000200 0
074 T000200 519252
074 U010200 32012
074 U020200 0
074 V010200 16.22
074 V020200 0.00
074 W000200 0.0000
074 X000200 85094
074 Y000200 0
075 A000200 0
075 B000200 589995
076 000200 0.00
028 A010300 1871
028 A020300 0
028 A030300 0
028 A040300 1241
028 B010300 1415
028 B020300 0
028 B030300 0
028 B040300 1859
028 C010300 1651
028 C020300 0
028 C030300 0
<PAGE> PAGE 6
028 C040300 1426
028 D010300 648
028 D020300 0
028 D030300 0
028 D040300 1479
028 E010300 801
028 E020300 0
028 E030300 0
028 E040300 1467
028 F010300 976
028 F020300 0
028 F030300 0
028 F040300 1448
028 G010300 7362
028 G020300 0
028 G030300 0
028 G040300 8920
028 H000300 0
071 A000300 262839
071 B000300 237600
071 C000300 370993
071 D000300 64
072 A000300 12
072 B000300 6308
072 C000300 3672
072 D000300 0
072 E000300 0
072 F000300 4591
072 G000300 0
072 H000300 0
072 I000300 1248
072 J000300 869
072 K000300 0
072 L000300 253
072 M000300 63
072 N000300 78
072 O000300 0
072 P000300 0
072 Q000300 0
072 R000300 119
072 S000300 18
072 T000300 0
072 U000300 12
072 V000300 0
072 W000300 13
072 X000300 7264
072 Y000300 0
072 Z000300 2716
072AA000300 0
072BB000300 10226
072CC010300 0
<PAGE> PAGE 7
072CC020300 43781
072DD010300 2549
072DD020300 0
072EE000300 0
073 A010300 0.1000
073 A020300 0.0000
073 B000300 0.0000
073 C000300 0.0000
074 A000300 32
074 B000300 16787
074 C000300 0
074 D000300 25495
074 E000300 0
074 F000300 336888
074 G000300 0
074 H000300 0
074 I000300 454
074 J000300 12893
074 K000300 0
074 L000300 870
074 M000300 24
074 N000300 393443
074 O000300 8517
074 P000300 368
074 Q000300 0
074 R010300 0
074 R020300 0
074 R030300 0
074 R040300 993
074 S000300 0
074 T000300 383565
074 U010300 24595
074 U020300 0
074 V010300 15.59
074 V020300 0.00
074 W000300 0.0000
074 X000300 46973
074 Y000300 0
075 A000300 0
075 B000300 417604
076 000300 0.00
028 A010400 4669
028 A020400 0
028 A030400 0
028 A040400 2578
028 B010400 2950
028 B020400 0
028 B030400 0
028 B040400 2285
028 C010400 7499
028 C020400 0
<PAGE> PAGE 8
028 C030400 0
028 C040400 2611
028 D010400 3152
028 D020400 0
028 D030400 0
028 D040400 2368
028 E010400 2924
028 E020400 0
028 E030400 0
028 E040400 2703
028 F010400 4015
028 F020400 0
028 F030400 0
028 F040400 3624
028 G010400 25209
028 G020400 0
028 G030400 0
028 G040400 16169
028 H000400 0
071 A000400 31544
071 B000400 6727
071 C000400 24130
071 D000400 28
072 A000400 12
072 B000400 235
072 C000400 524
072 D000400 0
072 E000400 0
072 F000400 0
072 G000400 0
072 H000400 0
072 I000400 111
072 J000400 84
072 K000400 0
072 L000400 39
072 M000400 60
072 N000400 27
072 O000400 0
072 P000400 0
072 Q000400 0
072 R000400 60
072 S000400 11
072 T000400 0
072 U000400 12
072 V000400 0
072 W000400 9
072 X000400 413
072 Y000400 0
072 Z000400 346
072AA000400 394
072BB000400 0
<PAGE> PAGE 9
072CC010400 4315
072CC020400 0
072DD010400 27
072DD020400 0
072EE000400 0
073 A010400 0.0200
073 A020400 0.0000
073 B000400 0.0000
073 C000400 0.0000
074 A000400 1
074 B000400 1179
074 C000400 2870
074 D000400 0
074 E000400 1389
074 F000400 35065
074 G000400 0
074 H000400 0
074 I000400 0
074 J000400 0
074 K000400 0
074 L000400 284
074 M000400 47
074 N000400 40835
074 O000400 0
074 P000400 0
074 Q000400 0
074 R010400 0
074 R020400 0
074 R030400 0
074 R040400 242
074 S000400 0
074 T000400 40593
074 U010400 2901
074 U020400 0
074 V010400 13.99
074 V020400 0.00
074 W000400 0.0000
074 X000400 6592
074 Y000400 0
075 A000400 0
075 B000400 27554
076 000400 0.00
SIGNATURE THOMAS F. MCDONOUGH
TITLE VICE PRESIDENT
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
This schedule contains summary financial information extracted from the Scudder
Latin America Fund Annual Report for the fiscal year ended October 31, 1995 and
is qualified in its entirety by reference to such financial statements.
</LEGEND>
<SERIES>
<NUMBER> 2
<NAME> SCUDDER LATIN AMERICA FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> OCT-31-1995
<PERIOD-START> NOV-01-1994
<PERIOD-END> OCT-31-1995
<INVESTMENTS-AT-COST> 578,705,569
<INVESTMENTS-AT-VALUE> 520,577,810
<RECEIVABLES> 1,508,397
<ASSETS-OTHER> 1,119,937
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 523,206,144
<PAYABLE-FOR-SECURITIES> 2,357,642
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 1,595,697
<TOTAL-LIABILITIES> 3,953,339
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 642,666,965
<SHARES-COMMON-STOCK> 32,011,664
<SHARES-COMMON-PRIOR> 33,122,382
<ACCUMULATED-NII-CURRENT> 2,376,933
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (67,661,236)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (58,129,857)
<NET-ASSETS> 519,252,805
<DIVIDEND-INCOME> 11,548,569
<INTEREST-INCOME> 3,765,742
<OTHER-INCOME> 0
<EXPENSES-NET> 12,252,654
<NET-INVESTMENT-INCOME> 3,061,657
<REALIZED-GAINS-CURRENT> (68,151,320)
<APPREC-INCREASE-CURRENT> (193,283,640)
<NET-CHANGE-FROM-OPS> (258,373,303)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 0
<DISTRIBUTIONS-OF-GAINS> (24,333,536)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 11,349,018
<NUMBER-OF-SHARES-REDEEMED> (13,745,269)
<SHARES-REINVESTED> 1,285,533
<NET-CHANGE-IN-ASSETS> (290,113,842)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 24,874,564
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 7,382,444
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 12,468,712
<AVERAGE-NET-ASSETS> 589,994,749
<PER-SHARE-NAV-BEGIN> 24.44
<PER-SHARE-NII> 0.09
<PER-SHARE-GAIN-APPREC> (7.58)
<PER-SHARE-DIVIDEND> 0
<PER-SHARE-DISTRIBUTIONS> (0.73)
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 16.22
<EXPENSE-RATIO> 2.08
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
This schedule contains summary financial information extracted from the Scudder
Pacific Opportunities Fund Annual Report for the fiscal year ended October 31,
1995 and is qualified in its entirety by reference to such financial statements.
</LEGEND>
<SERIES>
<NUMBER> 3
<NAME> SCUDDER PACIFIC OPPORTUNITIES FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> OCT-31-1995
<PERIOD-START> NOV-01-1994
<PERIOD-END> OCT-31-1995
<INVESTMENTS-AT-COST> 362,061,625
<INVESTMENTS-AT-VALUE> 379,170,095
<RECEIVABLES> 13,741,550
<ASSETS-OTHER> 532,629
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 393,444,274
<PAYABLE-FOR-SECURITIES> 8,517,310
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 1,361,808
<TOTAL-LIABILITIES> 9,879,118
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 380,136,082
<SHARES-COMMON-STOCK> 24,595,415
<SHARES-COMMON-PRIOR> 28,405,889
<ACCUMULATED-NII-CURRENT> 2,313,689
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (15,989,144)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 17,104,529
<NET-ASSETS> 383,565,156
<DIVIDEND-INCOME> 6,308,404
<INTEREST-INCOME> 3,671,542
<OTHER-INCOME> 0
<EXPENSES-NET> 7,264,362
<NET-INVESTMENT-INCOME> 2,715,584
<REALIZED-GAINS-CURRENT> (10,226,019)
<APPREC-INCREASE-CURRENT> (43,781,152)
<NET-CHANGE-FROM-OPS> (51,291,587)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (2,548,920)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 14,244,117
<NUMBER-OF-SHARES-REDEEMED> (18,197,555)
<SHARES-REINVESTED> 142,964
<NET-CHANGE-IN-ASSETS> (115,586,251)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (3,151,658)
<OVERDISTRIB-NII-PRIOR> (471,044)
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 4,590,699
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 7,264,362
<AVERAGE-NET-ASSETS> 417,603,880
<PER-SHARE-NAV-BEGIN> 17.57
<PER-SHARE-NII> 0.10
<PER-SHARE-GAIN-APPREC> (1.98)
<PER-SHARE-DIVIDEND> (0.10)
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 15.59
<EXPENSE-RATIO> 1.74
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
This schedule contains summary financial information extracted from the Scudder
Greater Europe Growth Fund Annual Report for the fiscal year ended October 31,
1995 and is qualified in its entirety by reference to such financial statements.
</LEGEND>
<SERIES>
<NUMBER> 4
<NAME> SCUDDER GREATER EUROPE GROWTH FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> OCT-31-1995
<PERIOD-START> NOV-01-1994
<PERIOD-END> OCT-31-1995
<INVESTMENTS-AT-COST> 36,084,776
<INVESTMENTS-AT-VALUE> 40,502,881
<RECEIVABLES> 234,424
<ASSETS-OTHER> 96,294
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 40,833,599
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 241,607
<TOTAL-LIABILITIES> 241,607
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 35,447,700
<SHARES-COMMON-STOCK> 2,901,077
<SHARES-COMMON-PRIOR> 645,237
<ACCUMULATED-NII-CURRENT> 307,076
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 418,781
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 4,418,435
<NET-ASSETS> 40,591,992
<DIVIDEND-INCOME> 523,726
<INTEREST-INCOME> 235,292
<OTHER-INCOME> 0
<EXPENSES-NET> 413,349
<NET-INVESTMENT-INCOME> 345,669
<REALIZED-GAINS-CURRENT> 394,420
<APPREC-INCREASE-CURRENT> 4,315,264
<NET-CHANGE-FROM-OPS> 5,055,353
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (26,912)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 3,909,689
<NUMBER-OF-SHARES-REDEEMED> (1,656,165)
<SHARES-REINVESTED> 2,316
<NET-CHANGE-IN-ASSETS> 32,732,250
<ACCUMULATED-NII-PRIOR> 1,711
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 274,656
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 755,989
<AVERAGE-NET-ASSETS> 27,554,295
<PER-SHARE-NAV-BEGIN> 12.18
<PER-SHARE-NII> 0.13
<PER-SHARE-GAIN-APPREC> 1.70
<PER-SHARE-DIVIDEND> (0.02)
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 13.99
<EXPENSE-RATIO> 1.50
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
REPORT OF INDEPENDENT ACCOUNTANTS
To the Board of Directors of Scudder International Fund, Inc., and to the
Shareholders of Scudder Latin America Fund:
In planning and performing our audit of the financial statements and
financial highlights of Scudder Latin America Fund for the year ended October
31, 1995, 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 financial
highlights and to comply with the requirements of Form N-SAR, not to provide
assurance on the internal control structure.
The management of Scudder Latin America Fund 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 that
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 operations 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 and
financial highlights 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, 1995.
This report is intended solely for the information and use of
management of Scudder Latin America Fund and the Securities and Exchange
Commission.
/s/COOPERS & LYBRAND L.L.P.
Boston, Massachusetts COOPERS & LYBRAND L.L.P.
December 12, 1995
REPORT OF INDEPENDENT ACCOUNTANTS
To the Board of Directors of Scudder International Fund, Inc., and to the
Shareholders of Scudder Pacific Opportunities Fund:
In planning and performing our audit of the financial statements and
financial highlights of Scudder Pacific Opportunities Fund for the year ended
October 31, 1995, 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 financial highlights and to comply with the requirements of Form N-SAR, not
to provide assurance on the internal control structure.
The management of Scudder Pacific Opportunities Fund 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 that
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 operations 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 and
financial highlights 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, 1995.
This report is intended solely for the information and use of
management of Scudder Pacific Opportunities Fund and the Securities and Exchange
Commission.
/s/COOPERS & LYBRAND L.L.P.
Boston, Massachusetts COOPERS & LYBRAND L.L.P.
December 8, 1995
REPORT OF INDEPENDENT ACCOUNTANTS
To the Board of Directors of Scudder International Fund, Inc., and to the
Shareholders of Scudder Greater Europe Growth Fund:
In planning and performing our audit of the financial statements and
financial highlights of Scudder Greater Europe Growth Fund for the year ended
October 31, 1995, 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 financial highlights and to comply with the requirements of Form N-SAR, not
to provide assurance on the internal control structure.
The management of Scudder Greater Europe Growth Fund 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 that
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 operations 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 and
financial highlights 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, 1995.
This report is intended solely for the information and use of
management of Scudder Greater Europe Growth Fund and the Securities and Exchange
Commission.
/s/COOPERS & LYBRAND L.L.P.
Boston, Massachusetts COOPERS & LYBRAND L.L.P.
December 11, 1995
