UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                  FORM 13F

                            FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: March 31, 2000

Check here if Amendment [  ]; Amendment Number:
This amendment (Check only one.): [ ] is a restatement.
                                  [ ] adds new holdings entries.

Institutional Investment Manager Filing this Report:
Name:     Viking Global Investors, L.P.
Address:  280 Park Avenue
          New York, NY 10019

13 File Number:

The institutional investment manager filing this report and the
person by whom it is signed hereby represent that the person
signing the report is authorized to submit it, that all
information contained herein is true, correct, and complete, and
and that it is understood that all required items, statements,
schedules, lists, and tables, are considered integral parts of
this form


Person Signing this Report on Behalf of Reporting Manager:

Name:      Brian Smith
Title:
Phone:
Signature, Place and Date of Signing:

    Brian Smith  April 18, 2000


Report Type (Check only one.):
[ X]        13F HOLDINGS REPORT.
[  ]        13F NOTICE.
[  ]        13F COMBINATION REPORT.


I AM SIGNING THIS REPORT AS REQUIRED BY THE SECURITIES EXCHANGE
ACT OF 1934

                           FORM 13F SUMMARY PAGE


Report Summary:

Number of Other Included Managers:         0

Form 13F Information Table Entry Total:    45

Form 13F Information Table Value Total:    644487




                                            
                                                                FORM 13F INFORMATION TABLE
                                                              VALUE   SHARES/ SH/ PUT/ INVSTMT   OTHER        VOTING AUTHORITY
           NAME OF ISSUER        TITLE OF CLASS     CUSIP   x($1000) PRN AMT  PRN CALL DISCRETN MANAGERS   SOLE    SHARED    NONE
  ------------------------------ ---------------- --------- -------- -------- --- ---- -------- --------- -------- -------- --------
D 3COM CORP COM                  COMMON STOCK     885535104    20998   377500 SH       SOLE                 377500        0        0
D A T & T CORP COM               COMMON STOCK     001957109    60986  1083000 SH       SOLE                1083000        0        0
D AT&T CORP LIBERTY MEDIA GROUP  COMMON STOCK     001957208    16785   283000 SH       SOLE                 283000        0        0
D BED BATH AND BEYOND COM        COMMON STOCK     075896100    22030   559500 SH       SOLE                 559500        0        0
D BELL ATLANTIC CORP USD0.1 COM  COMMON STOCK     077853109    43851   717400 SH       SOLE                 717400        0        0
D BELLSOUTH CORP COM             COMMON STOCK     079860102    21141   451000 SH       SOLE                 451000        0        0
D BRINKER INTL INC USD .10 COM   COMMON STOCK     109641100     9648   325000 SH       SOLE                 325000        0        0
D BRISTOL MYERS SQUIBB CO USD.10 COMMON STOCK     110122108     5510    95000 SH       SOLE                  95000        0        0
D BROADWING INC.                 COMMON STOCK     111620100     6843   184000 SH       SOLE                 184000        0        0
D C-CUBE MICROSYSTEMS INC        COMMON STOCK     125015107     7281   100000 SH       SOLE                 100000        0        0
D CABLEVISION SYSTEMS CORP COM   COMMON STOCK     12686C109     3281    54000 SH       SOLE                  54000        0        0
D ESPEED INC COM STK             COMMON STOCK     296643109     5761   110000 SH       SOLE                 110000        0        0
D FAMILY DLR STORES INC COM      COMMON STOCK     307000109     5626   270300 SH       SOLE                 270300        0        0
D FLAG TELECOM HLDGS LTD         COMMON STOCK     G3529L102     4073   180000 SH       SOLE                 180000        0        0
D FLASHNET COMMUNICATIONS INC    COMMON STOCK     338527104      975   195000 SH       SOLE                 195000        0        0
D FOX ENTERTAINMENT GROUP INC CL COMMON STOCK     35138T107     6167   206000 SH       SOLE                 206000        0        0
D GO.COM COM STOCK               COMMON STOCK     254687205     6023   292000 SH       SOLE                 292000        0        0
D GRAINGER W W INC COM           COMMON STOCK     384802104     1356    25000 SH       SOLE                  25000        0        0
D LINENS 'N THINGS INC COM       COMMON STOCK     535679104     2432    71000 SH       SOLE                  71000        0        0
D METAMOR WORLDWIDE INC          COMMON STOCK     59133P100     5294   187000 SH       SOLE                 187000        0        0
D MUTUAL RISK MANAGEMENT LTD     COMMON STOCK     628351108    26900  1345000 SH       SOLE                1345000        0        0
D NEWBRIDGE NETWORKS CORP CAD CO COMMON STOCK     650901101     7136   220000 SH       SOLE                 220000        0        0
D OPENTV CORPORATION COM STK     COMMON STOCK     G67543101     5114    43200 SH       SOLE                  43200        0        0
D OUTBACK STEAKHOUSE INC COM     COMMON STOCK     689899102    11158   348000 SH       SOLE                 348000        0        0
D PARK PLACE ENTERTAIN MENT CORP COMMON STOCK     700690100     9608   831000 SH       SOLE                 831000        0        0
D PIER 1 IMPORTS INC GA COM      COMMON STOCK     720279108     5827   568500 SH       SOLE                 568500        0        0
D PNC FINANCIAL SERVICES GRP     COMMON STOCK     693475105     4957   110000 SH       SOLE                 110000        0        0
D PROVIDIAN FINL CORP COM        COMMON STOCK     74406A102    23475   271000 SH       SOLE                 271000        0        0
D PSINET INC COM                 COMMON STOCK     74437C101     2551    75000 SH       SOLE                  75000        0        0
D ROGERS CANTEL MOBILE COMMUNICA COMMON STOCK     775102205    41590  1028500 SH       SOLE                1028500        0        0
D ROGERS COMMUNICATION S INC CAD COMMON STOCK     775109200    14489   486000 SH       SOLE                 486000        0        0
D ROSS STORES INC USD0 .01 COM   COMMON STOCK     778296103    49509  2057500 SH       SOLE                2057500        0        0
D SAFEWAY INC COM                COMMON STOCK     786514208    19050   421000 SH       SOLE                 421000        0        0
D SCHERING PLOUGH CORP  USD1 COM COMMON STOCK     806605101     4715   127000 SH       SOLE                 127000        0        0
D SOVEREIGN BANCORP INC          COMMON STOCK     845905108     7941  1050000 SH       SOLE                1050000        0        0
D SPRINT CORP (PCS GROUP)        COMMON STOCK     852061506    52335   799000 SH       SOLE                 799000        0        0
D SPRINT CORP USD2.50  COM       COMMON STOCK     852061100    10247   162000 SH       SOLE                 162000        0        0
D TELELESTE CELULAR PARTIC-ADR   ADRS STOCKS      87943B102     5332    88860 SH       SOLE                  88860        0        0
D TELEMIG CELULAR PARTICIPACOES  ADRS STOCKS      87944E105     4970    56120 SH       SOLE                  56120        0        0
D TJX COS INC NEW COM            COMMON STOCK     872540109    23457  1057200 SH       SOLE                1057200        0        0
D TYCO INTERNATIONAL LTD COM     COMMON STOCK     902124106    10476   209000 SH       SOLE                 209000        0        0
D UNITEDGLOBALCOM INC CL-A COM   COMMON STOCK     913247508    17415   232000 SH       SOLE                 232000        0        0
D WALGREEN CO COM                COMMON STOCK     931422109    18772   729000 SH       SOLE                 729000        0        0
D WELLS FARGO COMPANY            COMMON STOCK     949746101     7580   186000 SH       SOLE                 186000        0        0
D ZALE CORP NEW COM              COMMON STOCK     988858106     3822    81000 SH       SOLE                  81000        0        0
S REPORT SUMMARY                 45 DATA RECORDS              644487        0 OTHER MANAGERS ON WHOSE BEHALF REPORT IS FILED