MUNIASSETS FUND INC
NSAR-B, EX-27, 2000-07-31
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<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000901243
<NAME> MUNIASSETS FUND, INC.

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          MAY-31-2000
<PERIOD-START>                             JUN-01-1999
<PERIOD-END>                               MAY-31-2000
<INVESTMENTS-AT-COST>                        144219996
<INVESTMENTS-AT-VALUE>                       131776228
<RECEIVABLES>                                  2621141
<ASSETS-OTHER>                                   46061
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                               134443430
<PAYABLE-FOR-SECURITIES>                       1125298
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                       252757
<TOTAL-LIABILITIES>                            1378055
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                     149574874
<SHARES-COMMON-STOCK>                         10432191
<SHARES-COMMON-PRIOR>                         10432191
<ACCUMULATED-NII-CURRENT>                       747094
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                      (4812825)
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                    (12443768)
<NET-ASSETS>                                 133065375
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                              9426951
<OTHER-INCOME>                                       0
<EXPENSES-NET>                               (1041043)
<NET-INVESTMENT-INCOME>                        8385908
<REALIZED-GAINS-CURRENT>                     (3125349)
<APPREC-INCREASE-CURRENT>                   (14597801)
<NET-CHANGE-FROM-OPS>                        (9337242)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                    (8480641)
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                              0
<NUMBER-OF-SHARES-REDEEMED>                          0
<SHARES-REINVESTED>                                  0
<NET-CHANGE-IN-ASSETS>                      (17817884)
<ACCUMULATED-NII-PRIOR>                         841827
<ACCUMULATED-GAINS-PRIOR>                    (1687475)
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                           770217
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                1041043
<AVERAGE-NET-ASSETS>                         140390199
<PER-SHARE-NAV-BEGIN>                            14.46
<PER-SHARE-NII>                                   0.80
<PER-SHARE-GAIN-APPREC>                         (1.69)
<PER-SHARE-DIVIDEND>                            (0.81)
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                              12.76
<EXPENSE-RATIO>                                   0.74



</TABLE>


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