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.