Report of Independent Registered Public Accounting
Firm

To the Shareholders and
Board of Trustees of Scudder Blue Chip Fund

In planning and performing our audit of the financial
statements of Scudder Blue Chip Fund for the year
ended October 31, 2004, we considered its internal
control, including control activities for safeguarding
securities, in order to determine our auditing procedures
for the purpose of expressing our opinion on the
financial statements and to comply with the
requirements of Form N-SAR, not to provide assurance
on internal control.

The management of Scudder Blue Chip Fund is
responsible for establishing and maintaining internal
control.  In fulfilling this responsibility, estimates and
judgments by management are required to assess the
expected benefits and related costs of controls.
Generally, controls that are relevant to an audit pertain to
the entity's objective of preparing financial statements
for external purposes that are fairly presented in
conformity with U.S. generally accepted accounting
principles. Those controls include the safeguarding of
assets against unauthorized acquisition, use, or
disposition.

Because of inherent limitations in internal control, error
or fraud may occur and not be detected. Also, projection
of any evaluation of internal control to future periods is
subject to the risk that it may become inadequate
because of changes in conditions or that the
effectiveness of the design and operation may
deteriorate.

Our consideration of internal control would not
necessarily disclose all matters in internal control that
might be material weaknesses under standards of the
Public Company Accounting Oversight Board (United
States). A material weakness is a condition in which the
design or operation of one or more of the internal control
components does not reduce to a relatively low level the
risk that misstatements caused by error or fraud in
amounts that would be material in relation to the
financial statements being audited may occur and not be
detected within a timely period by employees in the
normal course of performing their assigned functions.
However, we noted no matters involving internal control
and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as
defined above as of October 31, 2004.

This report is intended solely for the information and use
of management and the Board of Trustees of Scudder
Blue Chip Fund and the Securities and Exchange
Commission and is not intended to be and should not be
used by anyone other than these specified parties.



	Ernst & Young LLP

Boston, Massachusetts
December 22, 2004