EXHIBIT 99
                             MISCELLANEOUS EXHIBIT







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The undertaking set forth below is filed for purposes of incorporation by
reference into Part II of the registration statements on Form S-8, File No.
2-73997, File No. 2-75629, File No. 2-78133, File No. 2-80841, File No. 2-89659,
File No. 33-19952, File No. 33-24595, File No. 33-41602, File No. 333-41343, and
File No. 333-63709.

Item 9.  Undertakings.
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      (a)   The undersigned registrant hereby undertakes:

            Insofar as indemnification for liabilities arising under the
            Securities Act of 1933 (the "Securities Act") may be permitted to
            directors, officers or persons controlling the registrant pursuant
            to the provisions described in this registration statement, or
            otherwise, SEI Investments Company (the "Company") has been advised
            that in the opinion of the Commission such indemnification is
            against public policy as expressed in the Securities Act and is
            therefore unenforceable. In the event that a claim for
            indemnification against such liabilities (other than the payment by
            the Company of expenses incurred or paid by a director, officer or
            controlling person of the Company in the successful defense of any
            action, suit or proceeding) is asserted by such director, officer or
            controlling person in connection with the securities being
            registered, the Company will, unless in the opinion of its counsel
            the matter has been settled by controlling precedent, submit to a
            court of appropriate jurisdiction the question whether such
            indemnification by it is against public policy as expressed in the
            Securities Act and will be governed by the final adjudication of
            such issue.

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