EMERGING MARKETS INFRASTRUCTURE FUND INC
NSAR-B, 1999-01-28
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SIGNATURE   MICHAEL PIGNATARO                            
TITLE       SECRETARY           
 


<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000913662
<NAME> THE EMERGING MARKETS INFRASTRUCTURE FUND, INC.
       
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</TABLE>








To the Board of Directors of 
The Emerging Markets Infrastructure Fund, Inc.

In planning and performing our audit of the financial statements and 
financial highlights of The Emerging Markets Infrastructure Fund, 
Inc. for the year ended November 30, 1998, 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 financial 
highlights and to comply with the requirements of Form N-SAR, not to 
provide assurance on internal control.

The management of The Emerging Markets Infrastructure 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 and 
financial highlights 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, error or fraud 
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 internal control would not necessarily disclose 
all matters in 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 misstatements 
caused by error or fraud in amounts that would be material in relation 
to the financial statements and financial highlights 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 internal control and its operation, 
including controls over safeguarding securities, that we consider to 
be material weaknesses as defined above as of November 30, 1998.

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



January 14, 1999





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