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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VdcqKmnJ4gmCXGaX9Q+gkzlAnicfRyXP6v37zG9rgZi7ZxrvkE3KBGx83umdO2/U
 sk+zaM1gKR6H9YzV61zxVQ==

<SEC-DOCUMENT>0000905148-97-000351.txt : 19970304
<SEC-HEADER>0000905148-97-000351.hdr.sgml : 19970304
ACCESSION NUMBER:		0000905148-97-000351
CONFORMED SUBMISSION TYPE:	N-8A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19970303
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MUNIHOLDINGS FUND INC
		CENTRAL INDEX KEY:			0001034665
		STANDARD INDUSTRIAL CLASSIFICATION:	 []

	FILING VALUES:
		FORM TYPE:		N-8A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08081
		FILM NUMBER:		97549184

	BUSINESS ADDRESS:	
		STREET 1:		MERRILL LYNCH ASSET MANAGEMENT
		STREET 2:		POST OFFICE BOX 9011
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08543-9011
		BUSINESS PHONE:		6092823087

	MAIL ADDRESS:	
		STREET 1:		MUNIHOLDINGS FUND INC
		STREET 2:		POST OFFICE BOX 9011
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08543-9011
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-8A
<SEQUENCE>1
<TEXT>


                      SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C.  20549

                                  FORM N-8A

                         NOTIFICATION OF REGISTRATION
                      FILED PURSUANT TO SECTION 8(a) OF
                      THE INVESTMENT COMPANY ACT OF 1940



          The undersigned investment company hereby notifies the Securities
and Exchange Commission that it registers under and pursuant to the
provisions of Section 8(a) of the Investment Company Act of 1940, and in
connection with such Notification of Registration submits the following
information:

Name:     MUNIHOLDINGS FUND, INC.

Address of Principal Business Office (No. & Street, City, State, and Zip
Code):

          MuniHoldings Fund, Inc.
          800 Scudders Mill Road
          Plainsboro, New Jersey 08536

Telephone Number (including area code):  (609) 282-2800

Name and Address of Agent for Service of Process:

          The Corporation Trust Incorporated
          32 South Street
          Baltimore, Maryland 21202

Check Appropriate Box:

          Registrant is filing a Registration Statement pursuant to
          Section 8(b) of the Investment Company Act of 1940
          concurrently with the filing of Form N-8A:

          YES X /                                     NO   /
             ___                                         ___

                                  SIGNATURES

Pursuant to the requirements of the Investment Company Act of 1940, the
Registrant has caused this Notification of Registration to be duly signed on
its behalf in the City of Plainsboro and State of New Jersey on the 28th day
of February, 1997.


                                        MUNIHOLDINGS FUND, INC.

                                        By:                                   
                                             /s/ Philip L. Kirstein 
                                            -------------------------------
                                            Philip L. Kirstein
                                            Director






</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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