EX-99.77D POLICIES

Section 12(d)(1) change

On October 3, 2008, the Board of Directors of the fund approved changes to the
fund's investment policies to permit the fund to invest in securities of other
closed-end or open-end funds, including exchange traded funds ("ETFs"), in
accordance with Section 12(d)(1) of the 1940 Act and the rules thereunder, or
any exemption granted under the 1940 Act.An investment in the shares of another
fund is subject to the risks associated with that fund's portfolio securities.
To the extent the fund invests in shares of another fund, fund shareholders
would indirectly pay a portion of that fund's expenses, including advisory
fees, brokerage and other distribution expenses. These fees and expenses are in
addition to the direct expenses of the fund's own operations.

Securities Lending

On October 3, 2008, the Board of Directors of the fund approved a securities
lending program and adopted procedures consistent with the requirements imposed
by the SEC to permit the fund to lend portfolio securities to broker/dealers or
other institutions. A borrower must maintain with the fund cash or equivalent
collateral equal to at least 100% of the market value of the securities loaned.
During the time portfolio securities are on loan, the borrower pays the fund
any dividends or interest paid on the securities. Loans are subject to
termination at the option of the fund or the borrower. The fund may pay
reasonable administrative and custodial fees in connection with a loan. The
fund does not have the right to vote securities on loan, but would terminate
the loan and regain the right to vote if a material adverse event occurs with
respect to the investment.  The fund may lose money if a borrower defaults on
its obligation to return the loaned securities and the value of the collateral
held by the fund is insufficient to replace the securities. Finally, dividends
received from certain types of securities on loan are considered substitute
payments and will lose the "qualified dividend income" or QDI benefit.

EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders
of Cohen & Steers Select Utility Fund, Inc.,


In planning and performing our audit of the financial statements of Cohen &
Steers Select Utility Fund, Inc., ("the Fund") as of and for the year ended
December 31, 2008, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered the Fund's internal
control over financial reporting, including controls over safeguarding
securities, as a basis for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to comply with the
requirements of Form N-SAR, but not for the purpose of expressing an opinion on
the effectiveness of the Fund's internal control over financial reporting.
Accordingly, we do not express an opinion on the effectiveness of the Fund's
internal control over financial reporting.

The management of the Fund is responsible for establishing and maintaining
effective internal control over financial reporting.  In fulfilling this
responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of controls.  A fund's internal control
over financial reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally
accepted accounting principles.  A fund's internal control over financial
reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable detail,
    accurately and fairly reflect the transactions and dispositions of the
    assets of the fund;
(2) provide reasonable assurance that transactions are recorded as necessary to
    permit preparation of financial statements in accordance with generally
    accepted accounting principles, and that receipts and expenditures of the
    fund are being made only in accordance with authorizations of management
    and directors of the fund; and
(3) provide reasonable assurance regarding prevention or timely detection of
    unauthorized acquisition, use or disposition of a fund's assets that could
    have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements.  Also, projections of any evaluation
of effectiveness to future periods are subject to the risk that controls may
become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the
design or operation of a control does not allow management or employees,
in the normal course of performing their assigned functions, to prevent or
detect misstatements on a timely basis.  A material weakness is a deficiency,
or a combination of deficiencies, in internal control over financial reporting,
such that there is a reasonable possibility that a material misstatement of the
Fund's annual or interim financial statements will not be prevented or detected
on a timely basis.

Our consideration of the Fund's internal control over financial reporting was
for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control over financial
reporting that might be material weaknesses under standards established by the
Public Company Accounting Oversight Board (United States).  However, we noted
no deficiencies in the Fund's internal control over financial reporting and its
operation, including controls over safeguarding securities, that we consider to
be material weaknesses as defined above as of December 31, 2008.

This report is intended solely for the information and use of management and
the Board of Directors of Cohen & Steers Select Utility Fund, Inc. and the
Securities and Exchange Commission and is not intended to be and should not
be used by anyone other than these specified parties.





PricewaterhouseCoopers LLP
New York, New York
February 23, 2009