Report of Independent Registered Public Accounting Firm

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

In planning and performing our audit of the financial statements
of Global High Income Dollar Fund Inc. as of and for the year ended
October 31, 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 Global High Income Dollar Fund Inc. internal control
over financial reporting.  Accordingly, we express no such opinion.

The management of Global High Income Dollar Fund 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 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 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
company’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 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 or detected.

Our consideration of Global High Income Dollar Fund 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 standards established by the Public Company Accounting
Oversight Board (United States). However, we noted no deficiencies in Global
High Income Dollar Fund Inc.’s 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 October 31, 2005.

This report is intended solely for the information and use of management
and the Board of Directors of Global High Income Dollar 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

New York, New York
December 23, 2005