<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>dt123105.txt
<DESCRIPTION>DELOITTE & TOUCHE INTERNAL CONTROL LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of
Directors and Security Holders of Tri-Continental Corporation
In planning and performing our audit of the financial statements of
Tri-Continental Corporation (the "Corporation") as of and for the year ended
December 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 the Corporation's internal control over financial
reporting. Accordingly, we express no such opinion.
The management of the Corporation 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 corporation'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
corporation'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 corporation'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 corporation'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 the Corporation's 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 the Corporation'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 December 31, 2005.
This report is intended solely for the information and use of management, the
Board of Directors and Security Holders of Tri-Continental Corporation, and the
Securities and Exchange Commission and is not intended to be and should not be
used by anyone other than these specified parties.
DELOITTE & TOUCHE LLP
New York, New York
February 3, 2006


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