<DOCUMENT>
<TYPE>EX-99.J OTHER OPININ
<SEQUENCE>4
<FILENAME>aapaudit1202.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>



Report of Independent Accountants

To the Board of Directors and Shareholders of
Aberdeen Asia-Pacific Income Fund, Inc.

In planning and performing our audit of the financial
statements of Aberdeen Asia-Pacific
Income Fund, Inc. (the Fund) for the year ended
October 31, 2002, 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 entitys 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 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 October 31, 2002.

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.



PricewaterhouseCoopers LLP
New York, New York
December 16, 2002
2

2


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</DOCUMENT>
