Report of Independent Auditors


To the Shareholders and Board of Directors of
Strategic Global Income Fund Inc.

In planning and performing our audit of the financial statements of
Strategic Global Income Fund Inc. for the year ended November 30, 2001,
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 Strategic Global Income Fund Inc. 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 accounting principles generally accepted in
the United States.  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
established by the American Institute of Certified Public Accountants. 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 November 30, 2001.

This report is intended solely for the information and use of management,
shareholders and the Board of Directors of Strategic Global Income 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.

                                        ERNST & YOUNG LLP

January 18, 2002