<DOCUMENT>
<TYPE>EX-99.77BACCTLTTR
<SEQUENCE>2
<FILENAME>audit01.txt
<DESCRIPTION>AUDITOR'S LETTER
<TEXT>

Report of Independent Auditors


To the Shareholders and
Board of Directors of
Alliance World Dollar Government Fund II, Inc.

In planning and performing our audit of the financial statements of
Alliance World Dollar Government Fund II, Inc. for the year ended
March 31, 2001, 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 Alliance World Dollar Government Fund II, Inc. 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
internal 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 any internal control, error 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 it may become inadequate because of changes in conditions
or that the effectiveness of the 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 American Institute of Certified
Public Accountants.  A material weakness 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 March 31, 2001.

This report is intended solely for the information and use of
management, the Board of Directors of Alliance World Dollar
Government Fund II, Inc., and the Securities and Exchange Commission
and is not intended to be and should not be used by anyone other than
these specified parties.



                                                    ERNST & YOUNG LLP

April 30, 2001
</TEXT>
</DOCUMENT>
