WILSHIRE TARGET FUNDS INC
24F-2NT, 1997-10-23
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 24F-2
Annual Notice of Securities Sold
Pursuant to Rule 24f-2

Read instructions at end of Form before preparing Form.  
Please print or type.


1.		Name and address of issuer:

	Wilshire Target Funds, Inc.
	c/o First Data Investor Services Group, Inc.
	One Exchange Place
	Boston, MA 02109

2.	The name of each series or class of securities for 
which this Form is filed (If the Form is being filed 
for all series and classes of securities of the issuer, 
check the box but do not list series or classes: x


3.	Investment Company Act File Number:	811-7076


		Securities Act File Number:			33-
50390


4(a).	Last day of fiscal year for which this Form 
is filed:

	August 31, 1997

4(b).	o	Check box if this Form is being filed 
late (i.e., more than 90 calendar days after the end of 
the issuer's fiscal year).  (See Instruction A.2)


Note:  If the Form is being filed late, interest must 
be paid on the registration fee due.



4(c).	o	Check box if this is the last time the 
issuer will be filing this Form.




5.	Calculation of registration fee:

	(i)	Aggregate sale price of securities sold 
during the
fiscal year pursuant to section 24(f):	$165,412,113

	(ii)	Aggregate price of securities redeemed or 
		repurchased during the fiscal year:
	$68,415,925	

	(iii)	Aggregate price of securities redeemed 
or
		repurchased during any prior fiscal year 
ending
		no earlier than October 11, 1995 that were 
not
		previously used to reduce registration fees
		payable to the Commission:	$      -0-	

	(iv)	Total available redemption credits (add items 
		5(ii) and 5(iii):	-$68,415,925

	(v)	Net sales - if Item 5(i) is greater than item 
5(iv)
		[subtract Item 5(iv) from Item 5(i)]:
	$96,996,188

	(vi)	Redemption credits available for use in 
future
		years - if item 5(i) is less than Item 5(iv)
		[subtract Item 5(iv) from Item 5(i)]:	$ (     
- -0-     )	

	(vii)	Multiplier for determining registration 
fee (See
		Instruction C.9):	x 1/33 of 1% 

	(viii)	Registration fee due [multiply Item 5(v) 
by Item
		5(vii)] (enter "0" if no fee is due):
	=$29,392.78		

			
6.	Prepaid Shares

	If the response to item 5(i) was determined by 
deducting an amount of securities that were registered 
under the Securities Act of 1933 pursuant to rule 24e-2 
as in effect before [effective date of rescisison of 
rule 24e-2], then report the amount of securities 
(number of shares or other units) deducted here:______.  
If there is a number of shares or other units that were 
registered pursuant to rule 24e-2 remaining unsold at 
the end of the fiscal year for which this form is filed 
that are available for use by the issuer in future 
fiscal years, then state that number here:______.

7.	Interest due - if this Form is being filed more 
than 90 days after the end of the issuer's 	fiscal 
year (see instruction D):						
	+$	

8.	Total of the amount of the registration fee due 
plus any interest due 
	[line 5(viii) plus line 7]:	=$29,392.78	

9.	Date the registration fee and any interest payment 
was sent to the
	Commission's lockbox depository:
		
		Method of Delivery:
			
			x	Wire Transfer
			o	Mail or other means 



SIGNATURES

This report has been signed below by the following 
persons on behalf of the issuer and in the capacities 
and on the date indicated.

By (Signature and Title)* 						
	
				/s/ Julie A Tedesco
				Julie A. Tedesco, Assistant 
Secretary		
Date  					
*Please print the name and title of the signing officer 
below the signature.



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