EX-99.77B ACCT LTTR

EXHIBIT 77B

           Report of Independent Registered Public Accounting Firm

To the Shareholders and
Board of Directors of the RiverSource Dimensions Series, Inc.

In planning and performing our audit of the financial statements of the funds
listed in the accompanying Attachment A which comprise the RiverSource
Dimensions Series, Inc. (the Funds) as of and for the year ended July 31, 2007,
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
Funds' internal control over financial reporting. Accordingly, we express no
such opinion.

The management of the Funds 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. 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 external financial data reliably in accordance with 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 Funds' 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 Funds' 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 July 31, 2007.

This report is intended solely for the information and use of management and the
Board of Directors of the RiverSource Dimensions Series, 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.


                                                      /s/ Ernst & Young LLP

Minneapolis, Minnesota
September 20, 2007








                                                            Attachment A




FUNDS COMPRISING RIVERSOURCE DIMENSIONS SERIES, INC.:
    RiverSource Disciplined Small and Mid Cap Equity Fund
    RiverSource Disciplined Small Cap Value Fund

EX-99.77D POLICIES

EXHIBIT 77D

For RiverSource Disciplined Small and Mid Cap Equity Fund and RiverSource
Disciplined Small Cap Value Fund:

At a Board meeting held on July 10-11, 2007, the Board approved a resolution to
eliminate the fund's nonfundamental policies regarding deposits on futures;
buying on margin and selling short; investments in money market securities;
investing in a company to control or manage it; and investments in debt
securities. The existing nonfundamental policy on illiquid securities was
revised to state, no more than 15% of the fund's net assets will be held in
securities and other instruments that are illiquid; and the existing
nonfundamental policy on foreign securities was revised to state, up to 25% of
the fund's net assets may be invested in foreign investments.

EX-99.77E LEGAL

EXHIBIT 77E

LEGAL PROCEEDINGS. Ameriprise Financial and certain of its affiliates have
historically been involved in a number of legal, arbitration and regulatory
proceedings, including routine litigation, class actions, and governmental
actions, concerning matters arising in connection with the conduct of their
business activities. Ameriprise Financial believes that the fund is not
currently the subject of, and that neither Ameriprise Financial nor any of its
affiliates are the subject of, any pending legal, arbitration or regulatory
proceedings that are likely to have a material adverse effect on the fund or the
ability of Ameriprise Financial or its affiliates to perform under their
contracts with the fund. Information regarding certain pending and settled legal
proceedings may be found in the Fund's shareholder reports and in the SAI.
Additionally, Ameriprise Financial is required to make 10-Q, 10-K and, as
necessary, 8-K filings with the Securities and Exchange Commission on legal and
regulatory matters that relate to Ameriprise Financial and its affiliates.
Copies of these filings may be obtained by accessing the SEC website at
www.sec.gov.

EX-99.77H CHNG CNTRL

EXHIBIT 77H

For RiverSource Disciplined Small Cap Value Fund:

During the six-month fiscal period ended July 31, 2007, the Fund served as an
underlying investment of affiliated funds-of-funds. The RiverSource Income
Builder funds and Ameriprise Financial, Inc., through its initial capital
investment, were owners of record of more than 25% of the outstanding shares of
the Fund.

For RiverSource Disciplined Small and Mid Cap Equity Fund:

During the six-month fiscal period ended July 31, 2007, the Fund served as an
underlying investment of affiliated funds-of-funds. The RiverSource Income
Builder funds and RiverSource Retirement Plus funds and Ameriprise Financial,
Inc., through its initial capital investment, were owners of record of more than
25% of the outstanding shares of the Fund.

EX-99.77K CHNG ACCNT

Exhibit to Item 77K

Changes in Registrant's Certifying Accountant

On April 13, 2007, KPMG LLP was dismissed as RiverSource Dimensions Series, Inc.
(the "Registrant") principal accountants. The Joint Audit Committee and the
Board of Directors of the Registrant approved the dismissal of KPMG LLP on April
12, 2007.

The audit reports of KPMG LLP on the Registrant's financial statements as of and
for the fiscal period ended July 31, 2006 did not contain an adverse opinion or
a disclaimer of opinion, nor was such report qualified or modified as to
uncertainty, audit scope or accounting principles. During the Registrant's
period ended July 31, 2006, and the subsequent interim period through April 13,
2007, there were no (i) disagreements with KPMG LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of KPMG LLP,
would have caused KPMG LLP to make reference in connection with their opinions
to the subject matter of the disagreement; or (ii) reportable events pursuant to
paragraph (v) of Item 304(a)(1) of Regulation S-K.

The Registrant has requested KPMG LLP to furnish a letter addressed to the SEC
stating whether or not it agrees with the above statements. A copy of that
letter dated September 27, 2007, from KPMG LLP is filed as Exhibit 77Q(1)to this
Form N-SAR.

On April 12, 2007, the Board of Directors of the Registrant approved the
engagement of Ernst & Young LLP (E&Y) as its independent auditors for the fiscal
year ending July 31, 2007 to replace KPMG LLP. During the Registrant's fiscal
period ended July 31, 2006 and the subsequent interim period preceding E&Y's
appointment, neither the Registrant nor anyone on behalf of the Registrant
consulted with E&Y on any matter regarding: (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Registrant's financial
statements, and neither a written report was provided to the Registrant nor oral
advice was provided that E&Y concluded was an important factor considered by the
Registrant in reaching a decision as to the accounting, auditing or financial
reporting issue; or (ii) either a disagreement or a reportable event, as defined
in Item 304(a)(1)(iv) and (v) of Regulation S-K, respectively.

EX-99.77Q1 OTHR EXHB

EXHIBIT 77Q1


September 27, 2007


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for RiverSource Dimensions Series, Inc.
(the "Registrant"), and, under the date of September 20, 2006 we reported on the
financial statements of the Registrant as of and for the fiscal year ended July
31, 2006. On April 13, 2007 we were dismissed. We have read the Registrant's
statements included under Sub-Item 77K of its Form N-SAR dated September 27,
2007, and we agree with such statements, except that we are not in a position to
agree or disagree with the statement that (i) The Joint Audit Committee and the
Board of Directors of the Registrant approved the dismissal of KPMG LLP or (ii)
the statements in the last paragraph.

Very Truly Yours,

/s/ KPMG LLP