Exhibit Index Exhibit (h)(8) Agreement and Plan of Reorganization, dated March 10, 2000 Exhibit (i) Opinion and Consent of Counsel Exhibit (j) Independent Auditors' Consent

AXP Federal Income Fund, Inc.
File No. 2-96512/811-4260

                                  Exhibit Index

Exhibit (h)(8)     Agreement and Plan of Reorganization, dated March 10, 2000

Exhibit (i)        Opinion and Consent of Counsel

Exhibit (j)        Independent Auditors' Consent