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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 BQDxiCJolb3mhMkYLBMqGPJFYoa6UbdfUrJcunJu9mRUjJyJkoxHcNfjBwD5wwQa
 XyR93HNj0oN6qrGHjiPLpQ==

<SEC-DOCUMENT>0001161973-05-000013.txt : 20050302
<SEC-HEADER>0001161973-05-000013.hdr.sgml : 20050302
<ACCEPTANCE-DATETIME>20050301173320
ACCESSION NUMBER:		0001161973-05-000013
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20041231
FILED AS OF DATE:		20050302
DATE AS OF CHANGE:		20050301
EFFECTIVENESS DATE:		20050302

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS SELECT UTILITY FUND INC
		CENTRAL INDEX KEY:			0001275617
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21485
		FILM NUMBER:		05651608

	BUSINESS ADDRESS:	
		STREET 1:		757 HIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2128323232
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>ANSWER FILE
<TEXT>
<PAGE>      PAGE  1
000 B000000 12/31/2004
000 C000000 0001275617
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 COHEN & STEERS SELECT UTILITY FUND
001 B000000 811-021485
001 C000000 2128323232
002 A000000 757 THIRD AVENUE
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008 A000001 COHEN & STEERS CAPITAL MANAGEMENT, INC.
008 B000001 A
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008 D010001 NEW YORK
008 D020001 NY
008 D030001 10017
010 A000001 COHEN & STEERS CAPITAL MANAGEMENT, INC.
010 B000001 801-27721
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010 C030002 02110
012 A000001 EQUISERVE TRUST COMPANY
012 B000001 85-11340
012 C010001 CANTON
<PAGE>      PAGE  2
012 C020001 MA
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012 A000002 THE BANK OF NEW YORK
012 B000002 85-05006
012 C010002 NEW YORK
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012 C030002 10007
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<PAGE>      PAGE  3
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<PAGE>      PAGE  6
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SIGNATURE   ADAM DERECHIN
TITLE       VICE PRESIDENT

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>icletterutf.txt
<DESCRIPTION>INTERNAL CONTROL LETTER
<TEXT>
Report of Independent Registered Public Accounting Firm
To the Board of Directors and Shareholders of
Cohen & Steers Select Utility Fund, Inc.
In planning and performing our audit of the financial statements of Cohen &
Steers Select Utility Fund, Inc. (the Fund) for the period ended December
31, 2004, 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 the Fund 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 generally
accepted accounting principles.  Those controls include the safeguarding of
assets against unauthorized acquisition, use or disposition.
Because of inherent limitations in internal control, errors 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 controls may become
inadequate because of changes in conditions or that the effectiveness of
their 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 Public Company Accounting Oversight Board
(United States).  A material weakness, for purposes of this report, 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 December 31, 2004.
This report is intended solely for the information and use of the Board of
Directors, management and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than these specified
parties.

February 21, 2005
2
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
