AXP High Yield Tax-Exempt Fund, Inc. File No. 2-63552/811-2901 EXHIBIT INDEX Exhibit (h)(7): Transfer Agency Agreement dated March 9, 2000, between Registrant and American Express Client Service Corporation Exhibit (i): Opinion and consent of counsel...

AXP High Yield Tax-Exempt Fund, Inc.
File No. 2-63552/811-2901

EXHIBIT INDEX

Exhibit (h)(7):     Transfer  Agency  Agreement  dated  March 9,  2000,  between
                    Registrant and American Express Client Service Corporation

Exhibit (i):        Opinion and consent of counsel

Exhibit (j):        Consent of Independent Auditors