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SIGNATURE JOSEPH J. MANTINEO
TITLE CONTROLLER
<TABLE> <S> <C>
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<CIK> 0000890881
<NAME> ALLIANCE WORLD DOLLAR GOVERNMENT FUND
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</TABLE>
Report of Independent Auditors
To the Shareholders and Board of Directors of
Alliance World Dollar Government Fund, Inc.
In planning and performing our audit of the financial statements of Alliance
World Dollar Government Fund, Inc. for the year ended October 31, 1997, 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 the
internal control.
The management of Alliance World Dollar Government Fund, Inc. 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 irregularities
may occur and not be detected. Also, projection of any evaluation of
internal control 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 would not necessarily disclose all
matters in the 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 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 and its operation, including controls
for safeguarding securities, that we consider to be material weaknesses as
defined above at October 31, 1997.
This report is intended solely for the information and use of the board of
directors and management of Alliance World Dollar Government Fund, Inc. and
the Securities and Exchange Commission.
/s/Ernst & Young LLP
ERNST & YOUNG LLP
New York, New York
November 21, 1997
