<PAGE> PAGE 1
000 A000000 10/31/96
000 C000000 918265
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 U
001 A000000 SCUDDER WORLD INCOME OPPORTUNITIES FUND, INC.
001 B000000 811-8316
001 C000000 6172952567
002 A000000 345 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10154
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004 000000 N
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008 A000001 SCUDDER, STEVENS & CLARK, INC.
008 B000001 A
008 C000001 801-252
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10154
013 A000001 COOPERS & LYBRAND L.L.P.
013 B010001 BOSTON
013 B020001 MA
013 B030001 02109
014 A000001 SCUDDER INVESTOR SERVICES, INC.
014 B000001 8-298
015 A000001 BROWN BROTHERS HARRIMAN & CO.
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02109
015 E020001 X
015 A000002 DELETE
<PAGE> PAGE 2
015 A000003 DELETE
015 A000004 DELETE
015 A000005 HONGKONG & SHANGHAI BANKING CORP.
015 B000005 S
015 C010005 HONG KONG
015 D010005 HONG KONG
015 E040005 X
015 A000006 DELETE
015 A000007 STANDARD CHARTERED BANK
015 B000007 S
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015 D010007 BANGLADESH
015 E040007 X
015 A000008 FIRST NATIONAL BANK OF BOSTON
015 B000008 S
015 C010008 BUENOS AIRES
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015 A000009 NATIONAL AUSTRALIA BANK LIMITED
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015 D010010 AUSTRIA
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015 A000012 DEN DANSKE BANK
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015 C010012 COPENHAGEN
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015 E040012 X
015 A000013 MERITA BANK
015 B000013 S
015 C010013 HELSINKI
015 D010013 FINLAND
015 E040013 X
015 A000014 ALLIED IRISH BANKS
015 B000014 S
015 C010014 DUBLIN
015 D010014 IRELAND
015 E040014 X
015 A000015 BANK HAPOALIM B.M.
015 B000015 S
015 C010015 TEL AVIV
<PAGE> PAGE 3
015 D010015 ISRAEL
015 E040015 X
015 A000016 SUMITOMO TRUST & BANKING CO.
015 B000016 S
015 C010016 OSAKA
015 D010016 JAPAN
015 E040016 X
015 A000017 ABN-AMRO BANK
015 B000017 S
015 C010017 AMSTERDAM
015 D010017 NETHERLANDS
015 E040017 X
015 A000018 CITIBANK N.A.
015 B000018 S
015 C010018 QUITO
015 D010018 ECUADOR
015 E040018 X
015 A000019 DEN NORSKE BANK
015 B000019 S
015 C010019 OSLO
015 D010019 NORWAY
015 E040019 X
015 A000020 BANCO ESPIRITO SANTO E COMERCIAL DE LISBON SA
015 B000020 S
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015 D010020 PORTUGAL
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015 B000021 S
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015 E040021 X
015 A000022 BANCO SANTANDER, S.A.
015 B000022 S
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015 A000023 SKANDINAVISKA ENSKILDA BANKEN
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015 C010023 STOCKHOLM
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015 E040023 X
015 A000024 BANCA COMMERCIALE ITALIANA
015 B000024 S
015 C010024 MILAN
015 D010024 ITALY
015 E040024 X
015 A000025 BANQUE BRUXELLES LAMBERT
015 B000025 S
015 C010025 BRUSSELS
015 D010025 BELGIUM
<PAGE> PAGE 4
015 E040025 X
015 A000026 BARCLAYS BANK OF BOTSWANA LIMITED
015 B000026 S
015 C010026 BOTSWANA
015 D010026 BOTSWANA
015 E040026 X
015 A000027 THE FIRST NATIONAL BANK OF BOSTON
015 B000027 S
015 C010027 SAO PAULO
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015 A000028 CITIBANK N.A.
015 B000028 S
015 C010028 SANTIAGO
015 D010028 CHILE
015 E040028 X
015 A000029 STANDARD CHARTERED BANK
015 B000029 S
015 C010029 SHANGHAI
015 D010029 CHINA
015 E040029 X
015 A000030 STANDARD CHARTERED BANK
015 B000030 S
015 C010030 SHENZHEN
015 D010030 CHINA
015 E040030 X
015 A000031 CITITRUST COLOMBIA S.A.
015 B000031 S
015 C010031 BOGOTA
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015 E040031 X
015 A000032 CESKOSLOVESNKA OBCHODNI BANK, A.S.
015 B000032 S
015 C010032 PRAGUE
015 D010032 CZECH REPUBLIC
015 E040032 X
015 A000033 BANQUE PARIBAS
015 B000033 S
015 C010033 PARIS
015 D010033 FRANCE
015 E040033 X
015 A000034 DRESDNER BANK
015 B000034 S
015 C010034 FRANKFURT
015 D010034 GERMANY
015 E040034 X
015 A000035 BARCLAYS BANK OF GHANA LIMITED
015 B000035 S
015 C010035 ACCRA
015 D010035 GHANA
015 E040035 X
<PAGE> PAGE 5
015 A000036 CITIBANK N.A.
015 B000036 S
015 C010036 ATHENS
015 D010036 GREECE
015 E040036 X
015 A000037 CITIBANK BUDAPEST
015 B000037 S
015 C010037 BUDAPEST
015 D010037 HUNGARY
015 E040037 X
015 A000038 CITIBANK N.A.
015 B000038 S
015 C010038 BOMBAY
015 D010038 INDIA
015 E040038 X
015 A000039 CITIBANK N.A.
015 B000039 S
015 C010039 JAKARTA
015 D010039 INDONESIA
015 E040039 X
015 A000040 BARCLAYS BANK OF KENYA LIMITED
015 B000040 S
015 C010040 NAIROBI
015 D010040 KENYA
015 E040040 X
015 A000041 CITIBANK N.A.
015 B000041 S
015 C010041 SEOUL
015 D010041 KOREA
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015 A000042 HONG KONG BANK MALAYSIA
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015 C010042 BERHAD
015 D010042 MALAYSIA
015 E040042 X
015 A000043 CITIBANK N.A.
015 B000043 S
015 C010043 MEXICO CITY
015 D010043 MEXICO
015 E040043 X
015 A000044 NATIONAL AUSTRALIA BANK LTD.
015 B000044 S
015 C010044 WELLINGTON
015 D010044 NEW ZEALAND
015 E040044 X
015 A000045 STANDARD CHARTERED BANK
015 B000045 S
015 C010045 KARACHI
015 D010045 PAKISTAN
015 E040045 X
015 A000046 CITIBANK N.A.
<PAGE> PAGE 6
015 B000046 S
015 C010046 LIMA
015 D010046 PERU
015 E040046 X
015 A000047 CITIBANK N.A.
015 B000047 S
015 C010047 MANILA
015 D010047 PHILIPPINES
015 E040047 X
015 A000048 CITIBANK (POLAND) S.A.
015 B000048 S
015 C010048 WARSAW
015 D010048 POLAND
015 E040048 X
015 A000049 HONGKONG & SHANGHAI BANKING CORP.
015 B000049 S
015 C010049 SINGAPORE
015 D010049 SINGAPORE
015 E040049 X
015 A000050 HONGKONG & SHANGHAI BANKING CORP.
015 B000050 S
015 C010050 COLUMBO
015 D010050 SRI LANKA
015 E040050 X
015 A000051 BARCLAYS BANK OF SWAZILAND LIMITED
015 B000051 S
015 C010051 MBABANE
015 D010051 SWAZILAND
015 E040051 X
015 A000052 SWISS BANK CORPORATION
015 B000052 S
015 C010052 BASEL
015 D010052 SWITZERLAND
015 E040052 X
015 A000053 CENTRAL TRUST OF CHINA
015 B000053 S
015 C010053 TAIPEI
015 D010053 TAIWAN
015 E040053 X
015 A000054 HONGKONG & SHANGHAI BANKING CORP.
015 B000054 S
015 C010054 BANGKOK
015 D010054 THAILAND
015 E040054 X
015 A000055 CITIBANK N.A.
015 B000055 S
015 C010055 ISTANBUL
015 D010055 TURKEY
015 E040055 X
015 A000056 LLOYDS BANK
015 B000056 S
<PAGE> PAGE 7
015 C010056 LONDON
015 D010056 UNITED KINGDOM
015 E040056 X
015 A000057 CITIBANK N.A.
015 B000057 S
015 C010057 MONTEVIDEO
015 D010057 URUGUAY
015 E040057 X
015 A000058 CITIBANK N.A.
015 B000058 S
015 C010058 CARACAS
015 D010058 VENEZUELA
015 E040058 X
015 A000059 STANBIC BANK ZAMBIA LTD.
015 B000059 S
015 C010059 LUSAKA
015 D010059 ZAMBIA
015 E040059 X
015 A000060 STANBIC BANK ZIMBABWE LTD.
015 B000060 S
015 C010060 HARARE
015 D010060 ZIMBABWE
015 E040060 X
015 A000061 CESKOSLOVENSKA OBCHODNI BANKA, A.S.
015 B000061 S
015 C010061 BRATISLAVA
015 D010061 SLOVAKIA
015 E040061 X
015 A000062 BRITISH BANK OF THE MIDDLE EAST
015 B000062 S
015 C010062 BAHRAIN
015 D010062 BAHRAIN
015 E040062 X
015 A000063 CITIBANK, N.A.
015 B000063 S
015 C010063 CAIRO
015 D010063 EGYPT
015 E040063 X
015 A000064 ARAB BANK PLC
015 B000064 S
015 C010064 AMMAN
015 D010064 JORDAN
015 E040064 X
015 A000065 BRITISH BANK OF THE MIDDLE EAST
015 B000065 S
015 C010065 BEIRUT
015 D010065 LEBANON
015 E040065 X
015 A000066 HONGKONG & SHANGHAI BANKING CORP.
015 B000066 S
015 C010066 MAURITIUS
<PAGE> PAGE 8
015 D010066 MAURITIUS
015 E040066 X
015 A000067 BANQUE MAROCAINE DU COMMERCE EXTERIEUR
015 B000067 S
015 C010067 CASABLANCA
015 D010067 MOROCCO
015 E040067 X
015 A000068 STANDARD BANK NAMIBIA
015 B000068 S
015 C010068 WINDHOEK
015 D010068 NAMIBIA
015 E040068 X
015 A000069 BRITISH BANK OF THE MIDDLE EAST
015 B000069 S
015 C010069 MUSCAT
015 D010069 OMAN
015 E040069 X
015 A000070 DELETE
015 A000071 DELETE
015 A000072 DELETE
015 A000073 DELETE
015 A000074 DELETE
018 000000 Y
019 A000000 N
019 B000000 0
019 C000000 SCUDDERRRR
020 C000001 0
020 C000002 0
020 C000003 0
020 C000004 0
020 C000005 0
020 C000006 0
020 C000007 0
020 C000008 0
020 C000009 0
020 C000010 0
021 000000 0
022 A000001 J.P. MORGAN SECURITIES
022 B000001 13-3224016
022 C000001 39865
022 D000001 37776
022 A000002 CHASE MANHATTAN
022 B000002 13-2633612
022 C000002 15770
022 D000002 20623
022 A000003 ING CAPITAL HOLDINGS CORP.
022 C000003 11591
022 D000003 13744
022 A000004 BEAR, STEARNS & CO.
022 B000004 13-4946705
022 C000004 4830
<PAGE> PAGE 9
022 D000004 10820
022 A000005 GOLDMAN SACHS & CO.
022 B000005 15-5108880
022 C000005 10445
022 D000005 3639
022 A000006 SWISS BANK CORP. NEDERLAND N.V.
022 C000006 10381
022 D000006 4968
022 A000007 SALOMON BROTHERS, INC.
022 B000007 13-3082694
022 C000007 4653
022 D000007 4187
022 A000008 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
022 B000008 13-5674085
022 C000008 2258
022 D000008 2779
022 A000009 BANCO SANTANDER DE NEGOCIOS
022 C000009 1708
022 D000009 1732
022 A000010 DONALDSON, LUFKIN & JENRETTE, INC.
022 C000010 1170
022 D000010 1834
023 C000000 106794
023 D000000 107865
024 000000 N
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<PAGE> PAGE 10
028 C010000 0
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<PAGE> PAGE 11
048 D010000 0
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<PAGE> PAGE 12
062 G000000 0.0
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070 D020000 N
070 E010000 Y
070 E020000 N
070 F010000 Y
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 Y
070 H020000 N
070 I010000 Y
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 Y
070 K020000 N
070 L010000 Y
070 L020000 Y
070 M010000 Y
070 M020000 Y
070 N010000 Y
070 N020000 N
070 O010000 N
070 O020000 N
<PAGE> PAGE 13
070 P010000 Y
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 Y
070 R020000 N
071 A000000 95123
071 B000000 94101
071 C000000 46301
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072 X000000 566
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072 Z000000 2343
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072CC010000 182
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072DD010000 2229
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073 A010000 0.6500
073 A020000 0.0000
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074 C000000 3777
074 D000000 48051
<PAGE> PAGE 14
074 E000000 0
074 F000000 1798
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074 J000000 2807
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074 M000000 7
074 N000000 58277
074 O000000 2565
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074 R020000 0
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074 R040000 131
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074 T000000 55525
074 U010000 3419
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074 V020000 0.00
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077 H000000 N
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077 L000000 N
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077 Q030000 Y
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<PAGE> PAGE 15
082 B000000 0
083 B000000 0
084 B000000 0
086 A010000 0
086 A020000 0
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SIGNATURE THOMAS F. MCDONOUGH
TITLE VICE PRESIDENT
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
This schedule contains summary financial information extracted from the Scudder
World Income Opportunities Fund Semiannual Report for the period ended October
31, 1996 and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<SERIES>
<NUMBER> 0
<NAME> SCUDDER WORLD INCOME OPPORTUNITIES FUND
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> APR-30-1996
<PERIOD-START> MAY-01-1996
<PERIOD-END> OCT-31-1996
<INVESTMENTS-AT-COST> 52,486,828
<INVESTMENTS-AT-VALUE> 54,498,892
<RECEIVABLES> 3,723,143
<ASSETS-OTHER> 48,164
<OTHER-ITEMS-ASSETS> 7,428
<TOTAL-ASSETS> 58,277,627
<PAYABLE-FOR-SECURITIES> 2,564,558
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 187,586
<TOTAL-LIABILITIES> 2,752,144
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 48,530,079
<SHARES-COMMON-STOCK> 3,419,143
<SHARES-COMMON-PRIOR> 3,419,143
<ACCUMULATED-NII-CURRENT> 309,692
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 4,693,425
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 1,992,287
<NET-ASSETS> 55,525,483
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 2,908,649
<OTHER-INCOME> 0
<EXPENSES-NET> 565,855
<NET-INVESTMENT-INCOME> 2,342,794
<REALIZED-GAINS-CURRENT> 5,121,181
<APPREC-INCREASE-CURRENT> 182,074
<NET-CHANGE-FROM-OPS> 7,646,049
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (2,229,230)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 0
<NUMBER-OF-SHARES-REDEEMED> 0
<SHARES-REINVESTED> 0
<NET-CHANGE-IN-ASSETS> 5,416,819
<ACCUMULATED-NII-PRIOR> 196,128
<ACCUMULATED-GAINS-PRIOR> (427,756)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 318,638
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 565,855
<AVERAGE-NET-ASSETS> 53,143,994
<PER-SHARE-NAV-BEGIN> 14.66
<PER-SHARE-NII> .69
<PER-SHARE-GAIN-APPREC> 1.54
<PER-SHARE-DIVIDEND> (.65)
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 16.24
<EXPENSE-RATIO> 2.13
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
Coopers Coopers & Lybrand L.L.P.
& Lybrand
a professional services firm
REPORT OF INDEPENDENT ACCOUNTANTS
To the Board of Directors of Scudder World Income Opportunities Fund, Inc.:
In planning and performing our audit of the financial statements and
financial highlights of Scudder World Income Opportunities Fund, Inc. (the Fund)
for the year ended October 31, 1996, 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 financial highlights and to comply with the
requirements of Form N-SAR, not to provide assurance on the internal control
structure.
The management of Scudder World Income Opportunities Fund, Inc. is
responsible for establishing and maintaining an 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 operations may deteriorate.
Our consideration of the Fund's 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 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 the internal control structure, including
procedures for safeguarding securities, that we consider to be material
weaknesses, as defined above, as of October 31, 1996.
This report is intended solely for the information and use of
management of Scudder World Income Opportunities Fund, Inc. and
the Securities and Exchange Commission.
/s/Coopers & Lybrand L.L.P.
Boston, Massachusetts COOPERS & LYBRAND L.L.P.
December 17, 1996
Coopers & Lybrand L.L.P. is a member of Coopers & Lybrand International, a
limited liability association incorporated in Switzerland.
