PAGE 1







January 26, 1994



Securities and Exchange Commission
450 Fifth Street N.W.
Attn:  Document Control - EDGAR
Washington, D.C.  20549-1004

Re:  IDS Utilities Income Fund, Inc.
     Post-Effective Amendment No. 26
     File No. 33-20872/811-5522

Commissioners:

Registrant's original request for withdrawal of the above-
referenced amendment on Nov. 24, 1993 was inadvertently requested
under Rule 485(a).  Registrant hereby respectfully requests that
the filing transmitted on Nov. 23, 1993, and described on its cover
as Post-Effective Amendment No. 26, be withdrawn pursuant to 
Rule 477.

This filing was inadvertently filed with an incorrect CIK number in
the submission header.  Registrant desires to withdraw Post-
Effective Amendment No. 26 and has already filed this Post-
Effective Amendment under the appropriate CIK.

If you have any further questions regarding this correspondence,
please contact Eileen Newhouse at (612) 671-2772 or Heidi Brommer
at (612) 671-2403.

Sincerely,

IDS Utilities Income Fund, Inc.



Leslie L. Ogg
Vice President, General Counsel and Treasurer