EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm
The Shareholders and Board of Directors
Salomon Brothers Variable Rate Strategic Fund Inc.:
In planning and performing our audit of the financial statements
of Salomon Brothers Variable Rate Strategic Fund Inc. as of and
for the period ended October 26, 2005 (commencement of operations)
 to September 30, 2005, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), we
considered its internal control over financial reporting,
including control activities for 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 express no such
opinion.
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 U.S. generally accepted accounting principles.
Such internal control includes policies and procedures that
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 control deficiency 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 significant deficiency
is a control deficiency, or combination of control deficiencies,
that adversely affects the fund's ability to initiate, authorize,
record, process or report financial data reliably in accordance
with U.S. generally accepted accounting principles such that
there is more than a remote likelihood that a misstatement of
the fund's annual or interim financial statements that is more
than inconsequential will not be prevented or detected. A material
weakness is a significant deficiency, or combination of significant
deficiencies, that results in more than a remote likelihood that a
material misstatement of the annual or interim financial statements
will not be prevented or detected.
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 that might be significant deficiencies or 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 for safeguarding securities,
that we consider to be a material weakness as defined above as of
September 30, 2005.
This report is intended solely for the information and use of
management and the Board of Directors of Salomon Brothers Variable
Rate Strategic 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.


November 18, 2005

EX-99.77E LEGAL

Citigroup Closed-End Funds

Issue Statement

NEW YORK-(Business Wire)-June 2, 2005

The following Citigroup closed-end funds - Salomon Brothers Capital
and Income Fund Inc., Salomon Brothers Emerging Markets Debt Fund
Inc., Salomon Brothers Emerging Markets Floating Rate Fund Inc.,
Salomon Brothers Emerging Markets Income Fund Inc., Salomon Brothers
Emerging Markets Income Fund II Inc., Salomon Brothers Global High
Income Fund Inc., Salomon Brothers Global Partners Income Fund Inc.,
Salomon Brothers Inflation Management Fund Inc., Salomon Brothers
Municipal Partners Fund Inc., Salomon Brothers Municipal Partners
Fund II Inc., The Salomon Brothers Fund Inc, Salomon Brothers High
Income Fund Inc, Salomon Brothers High Income Fund II Inc, Salomon
Brothers Variable Rate Strategic Fund Inc., Salomon Brothers 2008
Worldwide Dollar Government Term Trust Inc. and Salomon Brothers
Worldwide Income Fund Inc. - today issued the following statement:

On May 31, 2005, the U.S. Securities and Exchange Commission ("SEC")
issued an order in connection with the settlement of an administrative
proceeding against Smith Barney Fund Management LLC ("SBFM") and
Citigroup Global Markets Inc. ("CGMI") (each an affiliate of the
manager) relating to the appointment of an affiliated transfer agent
for the Smith Barney family of mutual funds (the "Affected Funds").

The SEC order finds that SBFM and CGMI willfully violated Section
206(1) of the Investment Advisers Act of 1940 ("Advisers Act").
Specifically, the order finds that SBFM and CGMI knowingly or
recklessly failed to disclose to the boards of the Affected Funds
in 1999 when proposing a new transfer agent arrangement with an
affiliated transfer agent that: First Data Investors Services Group
("First Data"), the Affected Funds' then-existing transfer agent,
had offered to continue as transfer agent and do the same work for
substantially less money than before; and that Citigroup Asset
Management ("CAM"), the Citigroup business unit that includes the
Fund's investment manager and other investment advisory companies,
had entered into a side letter with First Data under which CAM agreed
to recommend the appointment of First Data as sub-transfer agent to
the affiliated transfer agent in exchange, among other things, for a
guarantee by First Data of specified amounts of asset management and
investment banking fees to CAM and CGMI. The order also finds that
SBFM and CGMI willfully violated Section 206(2) of the Advisers Act
by virtue of the omissions discussed above and other misrepresentations
and omissions in the materials provided to the Affected Funds' boards,
including the failure to make clear that the affiliated transfer agent
would earn a high profit for performing limited functions while First
Data continued to perform almost all of the transfer agent functions,
and the suggestion that the proposed arrangement was in the Affected
Funds' best interests and that no viable alternatives existed. SBFM
and CGMI do not admit or deny any wrongdoing or liability. The
settlement does not establish wrongdoing or liability for purposes of
any other proceeding.
________________________________________
The SEC censured SBFM and CGMI and ordered them to cease and desist from
 violations of Sections 206(1) and 206(2) of the Advisers Act. The order
requires Citigroup to pay $208.1 million, including $109 million in
disgorgement of profits, $19.1 million in interest, and a civil money
penalty of $80 million. Approximately $24.4 million has already been
paid to the Affected Funds, primarily through fee waivers. The remaining
$183.7 million, including the penalty, will be paid to the U.S. Treasury
and then distributed pursuant to a plan to be prepared by Citigroup and
submitted within 90 days of the entry of the order for approval by the
SEC. The order also requires that transfer agency fees received from the
Affected Funds since December 1, 2004 less certain expenses be placed in
escrow and provides that a portion of such fees may be subsequently
distributed in accordance with the terms of the order.

The order requires SBFM to recommend a new transfer agent contract to the
Affected Fund boards within 180 days of the entry of the order; if a
Citigroup affiliate submits a proposal to serve as transfer agent or
sub-transfer agent, an independent monitor must be engaged at the expense
of SBFM and CGMI to oversee a competitive bidding process. Under the order,
Citigroup must comply with an amended version of a vendor policy that
Citigroup instituted in August 2004. That policy, as amended, among other
things, requires that when requested by a Fund board, CAM will retain at
its own expense an independent consulting expert to advise and assist the
board on the selection of certain service providers affiliated with Citigroup.

At this time, there is no certainty as to how the proceeds of the settlement
will be distributed, to whom such distributions will be made, the methodology
by which such distribution will be allocated, and when such distribution will
be made. Although there can be no assurance, Citigroup does not believe that
this matter will have a material adverse effect on the Funds.

The Funds did not implement the transfer agent arrangement described above
and therefore will not receive any portion of the distributions.

Symbols: EDF, EFL, EHI, EMD, ESD, GFY, HIF, HIX, GDF, IMF, MNP, MPT, SBF,
SBG, SBW, SCD

EX-99.77K CHNG ACCNT

Salomon Brothers Variable Rate Strategic Fund Inc. (the "Fund")

Item 77 K

Change in Independent Registered Public Accounting Firms

PricewaterhouseCoopers LLP has resigned as the independent registered
public accounting firm for the Fund effective June 22, 2005.The Fund's
Audit Committee has approved the engagement of KPMG LLP as the Fund's
new independent registered public accounting firm for the fiscal year
ended September 30, 2005.  A majority of the Fund's Board of Directors,
including a majority of the independent Directors, approved the
appointment of KPMG LLP, subject to the right, of the Fund, by a
majority vote of the shareholders at any meeting called for that
purpose, to terminate the appointment without penalty.
        The report of PricewaterhouseCoopers LLP on the Fund's
statement of asset and liabilities dated October 6, 2004 contained
no adverse opinion or disclaimer of opinion and was not qualified
or modified as to uncertainty, audit scope or accounting principles.
There have been no disagreements with PricewaterhouseCoopers LLP
during the period from commencement of operations on any matter of
accounting principles or practices, financial statement disclosure
or auditing scope or procedure which, if not resolved to the
satisfaction of PricewaterhouseCoopers LLP, would have caused them
to make reference thereto in their reports on the financial
statements for such periods.

EX-99.77O RULE 10F-3

Report Name - 10F-3

Fund - Sal Bros Variable Rate Strategic Fund

                                Period : 04/01/05 through 09/30/05


                                    ID : 584
                           Issuer Name : Domtar Inc. (due 8/1/15)
                            Trade Date : 08/02/05
                        Selling Dealer : JP Morgan
                Total Shares Purchased : 100,000.00
                        Purchase Price : 99.904
                    % Received by Fund : 0.025%
                        % of Issue (1) : 5.000%
        Other Participant Accounts (2) :      19,900,000.00
                      Issue Amount (2) :     400,000,000.00
          Total Received All Funds (2) :      20,000,000.00

(1) Represents purchases by all affiliated mutual funds and
    discretionary accounts; may not exceed 25% of the principal
    amount of the offering.

(2) Includes purchases by other affiliated mutual funds and
    discretionary accounts.


                           Report Name : 10F-3 Syndicate Supplement

                                Issuer : Domtar Inc. (due 8/1/15)
                            Trade Date : 08/02/05
                 Joint/Lead Manager(s) : Citigroup
                                         JP Morgan
                         Co-Manager(s) : None
                         Selling Group : N/A


                                    ID : 592
                           Issuer Name : Nell AF SARL (due 8/15/15)
                            Trade Date : 08/04/05
                        Selling Dealer : Merrill Lynch
                Total Shares Purchased : 125,000.00
                        Purchase Price : 100.00
                    % Received by Fund : 0.020%
                        % of Issue (1) : 2.507%
        Other Participant Accounts (2) :      15,295,000.00
                      Issue Amount (2) :     615,000,000.00
          Total Received All Funds (2) :      15,420,000.00

(1) Represents purchases by all affiliated mutual funds and
    discretionary accounts; may not exceed 25% of the principal
    amount of the offering.

(2) Includes purchases by other affiliated mutual funds and
    discretionary accounts.


                           Report Name : 10F-3 Syndicate Supplement

                                Issuer : Nell AF SARL (due 8/15/15)
                            Trade Date : 08/04/05
                 Joint/Lead Manager(s) : Credit Suisse First Boston (Europe)
                                         Merrill Lynch International Ltd
                         Co-Manager(s) : ABN Amro
                                         Citigroup Global Markets Ltd
                                         Deutsche Bank AG London
                         Selling Group : N/A


                                    ID : 556
                           Issuer Name : SunGard Data Systems Inc.
                                            (due 8/15/13)
                            Trade Date : 07/27/05
                        Selling Dealer : Deutsche Bank
                Total Shares Purchased : 50,000.00
                        Purchase Price : 100.00
                    % Received by Fund : 0.003%
                        % of Issue (1) : 1.028%
        Other Participant Accounts (2) :      16,400,000.00
                      Issue Amount (2) :   1,600,000,000.00
          Total Received All Funds (2) :      16,450,000.00

(1) Represents purchases by all affiliated mutual funds and
    discretionary accounts; may not exceed 25% of the principal
    amount of the offering.

(2) Includes purchases by other affiliated mutual funds and
    discretionary accounts.


                           Report Name : 10F-3 Syndicate Supplement

                                Issuer : SunGard Data Systems Inc.
                                            (due 8/15/13)
                            Trade Date : 07/27/05
                 Joint/Lead Manager(s) : Citigroup
                                         Deutsche Bank Securities Inc
                                         Goldman Sachs & Co
                                         JP Morgan Securities
                                         Morgan Stanley
                                         Banc of America Securities LLC
                         Co-Manager(s) : RBC Capital Markets
                                         BNY Capital Markets, Inc.
                         Selling Group : N/A