FRONTIER FUNDS INC
NSAR-B, 1999-11-29
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<PAGE>      PAGE  1
000 B000000 09/30/99
000 C000000 0000880571
000 D000000 N
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<PAGE>      PAGE  9
085 B000100 N
SIGNATURE   JAMES COLANTINO
TITLE       SENIOR ADMINISTRATOR


WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000880571
<NAME> FRONTIER FUNDS, INC.
<SERIES>
   <NUMBER> 1
   <NAME> EQUITY PORTFOLIO

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
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</TABLE>











Board of Directors
The Frontier Equity Fund (a series of Frontier Funds, Inc.)

In planning and performing our audit of the financial statements of
The Frontier Equity Fund (a series of Frontier Funds, Inc.) for the year
ended September 30, 1999, 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 to comply with the requirements of Form
N-SAR, not to provide assurance on the internal control structure.

The management of The Frontier Equity Fund (a series of Frontier
Funds, Inc.) 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 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 may 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
operation 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 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
September 30, 1999.

This report is intended solely for the information and use of
management and the Securities and Exchange Commission.




McCurdy & Associates CPA's, Inc.
Westlake, Ohio
November 4, 1999



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