Report of Independent Registered Public Accounting Firm



The Board of Directors and Shareholders
AXP Stock Series, Inc.:


In planning and performing our audit of the financial statements of
RiverSource Stock Fund (fund within the AXP Stock Series, Inc.) for the
year ended 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 AXP Stock Series, Inc. 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
company'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 company's assets that could have a
material effect on the financial statements.

Because of 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 company'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 company'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 of detected.







Our consideration of the AXP Stock Series, Inc. 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
the standards established by the Public Company Accounting Oversight Board
(United States). However, we noted no deficiencies in the AXP Stock Series,
Inc. 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 AXP Stock 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/ KPMG LLP
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    KPMG LLP
    Minneapolis, Minnesota
    November 21, 2005