LORD ABBETT RESEARCH FUND INC
NSAR-B, 1998-01-30
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<PAGE>     
000 B000000 11/30/97
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001 A000000 LORD ABBETT RESEARCH FUND, INC.
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SIGNATURE   JOSEPH VAN DAKE                              
TITLE       ASSISTANT TREASURER 
<PAGE>
Board of Directors
  Lord Abbett Research Fund, Inc. - Large-Cap Series and Small-Cap Series:

In planning and performing our audits of the financial statements of Lord Abbett
Research Fund, Inc. - Large-Cap Series and Small-Cap Series (the "Fund") for the
year ended  November 30, 1997, 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 Fund is responsible  for  establishing  and maintaining an
adequate  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 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
November 30, 1997.

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



January 5, 1998
<PAGE>
Board of Directors
  Lord Abbett Research Fund, Inc. - Mid-Cap Series:

In planning and performing our audit of the financial  statements of Lord Abbett
Research  Fund,  Inc. - Mid-Cap  Series (the "Fund") for the year ended November
30, 1997, 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 Fund is responsible  for  establishing  and maintaining an
adequate  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 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
November 30, 1997.

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


January 5, 1998


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<NAME> LORD ABBETT RESEARCH FUND, INC.
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<CIK> 0000887194
<NAME> LORD ABBETT RESEARCH FUND, INC.
<SERIES>
   <NUMBER> 012
   <NAME> LORD ABBETT RESEARCH FUND, INC. LARGE-CAP SERIES - CLASS B
       
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<NAME> LORD ABBETT RESEARCH FUND, INC.
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