MORGAN STANLEY S&P 500 INDEX FUND
                           1221 Avenue of the Americas
                            New York, New York 10020



                                                   December 27, 2006



Securities and Exchange Commission
100 F Street N.E.
Washington, D.C.  20549


Re:  Morgan Stanley S&P 500 Index Fund
     File Numbers: 333-29721; 811-8265
     Rule 497 (j) filing


Dear Sir or Madam:

On behalf of the Registrant, the undersigned certifies that the form of
Prospectus and Statement of Additional Information that would have been filed
under Section 497(c) would not have differed from those contained in the text of
the Registrant's most recent registration statement that was filed
electronically via EDGAR with the Securities and Exchange Commission on December
20, 2006.


                                        Very truly yours,

                                        /s/ Eric C. Griffith
                                        --------------------
                                        Eric C. Griffith
                                        Assistant Secretary



Enclosures
cc: Amy R. Doberman