EXHIBIT INDEX (a)(2) Articles of Amendment to the Articles of Incorporation, dated June 16, 1999. (b) By-laws of AXP Extra Income, Inc. as amended January 11, 2001. (h)(5) Transfer Agency Agreement dated May 10, 2001 between Registrant and American...

AXP EXTRA INCOME FUND, INC.

                                  EXHIBIT INDEX


(a)(2)    Articles of Amendment to the Articles of Incorporation, dated
          June 16, 1999.

(b)       By-laws of AXP Extra Income, Inc. as amended January 11, 2001.

(h)(5)    Transfer Agency  Agreement dated May 10, 2001 between  Registrant and
          American Express Client Service Corporation.

(i)       Opinion  and consent of counsel.

(j)       Independent Auditors' Consent.

(q)(1)    Directors'  Power of Attorney to sign Amendments to this  Registration
          Statement dated Jan. 11, 2001.

(q)(2)    Officers'  Power of Attorney to sign  Amendments to this  Registration
          Statement dated Jan. 11, 2001.

(q)(3)    Trustees' Power of Attorney for the Master Fund, dated Jan. 11, 2001.

(q)(4)    Officers' Power of Attorney for the Master Fund, dated Jan. 11, 2001.