ALLIANCEBERNSTEIN BOND FUND, INC.			EXHIBIT 77Q1
811-02383

PLAN OF ACQUISITION AND LIQUIDATION

ALLIANCEBERNSTEIN BOND FUND, INC., WITH RESPECT TO ITS SERIES
ALLIANCEBERNSTEIN U.S. GOVERNMENT PORTFOLIO AND ALLIANCEBERNSTEIN
INTERMEDIATE BOND PORTFOLIO


As of

August 15, 2007

    This Plan of Acquisition and Liquidation (the Acquisition Plan) has been
adopted by the Board of Directors of the AllianceBernstein Bond Fund, Inc.,
a Maryland corporation (the Corporation) as of this 15th day of August, 2007,
to provide for the reorganization of AllianceBernstein U.S. Government
Portfolio (the Acquired Fund), into AllianceBernstein Intermediate Bond
Portfolio (Intermediate Bond).  The Acquired Fund and Intermediate Bond
(together, the Funds) are each separate series of the Corporation,
an open-end management investment company registered with the Securities
and Exchange Commission (the SEC) under the Investment Company Act of 1940,
as amended (the 1940 Act).

    The Board of Directors (the Board) has determined that it is in the best
interest of the stockholders of Intermediate Bond and the Acquired Fund that
the Acquired Fund transfer all of the assets attributable to its Class A
shares held by its stockholders (Stockholders) in exchange for Class A shares
of equal net asset value of Intermediate Bond (Class A Acquisition Shares),
transfer all of the assets attributable to its Class B shares held by
Stockholders in exchange for Class B shares of equal net asset value of
Intermediate Bond (Class B Acquisition Shares), transfer all of the assets
attributable to its Class C shares held by Stockholders in exchange for Class
C shares of equal net asset value of Intermediate Bond (Class C Acquisition
Shares), transfer all of the assets attributable to its Advisor Class shares
held by Stockholders in exchange for Advisor Class shares of equal net asset
value of Intermediate Bond (Advisor Class Acquisition Shares), transfer all
of the assets attributable to its Class R shares held by Stockholders in
exchange for Class R shares of equal net asset value of Intermediate Bond
(Class R Acquisition Shares), transfer all of the assets attributable to its
Class K shares held by Stockholders in exchange for Class K shares of equal
net asset value of Intermediate Bond (Class K Acquisition Shares), transfer
all of the assets attributable to its Class I shares held by Stockholders in
exchange for Class I shares of equal net asset value of Intermediate Bond
(Class I Acquisition Shares and together with the Class A Acquisition Shares,
Class B Acquisition Shares, Class C Acquisition Shares, Advisor Class
Acquisition Shares, Class R Acquisition Shares, and Class K Acquisition
Shares, the Acquisition Shares) and distribute the Class A Acquisition
Shares, Class B Acquisition Shares, Class C Acquisition Shares, Advisor
Class Acquisition Shares, Class R Acquisition Shares, Class K Acquisition
Shares, and Class I Acquisition Shares to Stockholders of Class A, Class B,
Class C, Advisor Class, Class R, Class K, and Class I, respectively, of the
Acquired Fund and that the Corporation redeem the outstanding shares (the
Acquired Fund Shares) of the Acquired Fund, all as provided for below (the
Acquisition).

    In this Plan of Acquisition, any references to a Fund taking action shall
mean and include all necessary actions of the Corporation on behalf of a Fund,
unless the context of this Plan of Acquisition or the 1940 Act requires
otherwise.

    The Corporation intends that the Acquisition qualify as a reorganization
within the meaning of Section368(a) of the United States Internal Revenue
Code of 1986, as amended (the Code), and any successor provisions, and that
with respect to the Acquisition, Intermediate Bond and the Acquired Fund
will each be a party to a reorganization within the meaning of Section368(b)
of the Code.

1.	Definitions

    In addition to the terms elsewhere defined herein, each of the following
terms shall have the meaning indicated for that term as follows:

  1933 Act Securities Act of 1933, as amended.   Assets All assets of any
kind and all interests, rights, privileges and powers of or attributable
to the Acquired Fund or its shares, as appropriate, whether or not
determinable at the appropriate Effective Time (as defined herein) and
wherever located, including, without limitation, all cash, cash equivalents,
securities, claims (whether absolute or contingent, known or unknown,
accrued or unaccrued or conditional or unmatured), contract rights and
receivables (including dividend and interest receivables) owned by the
Acquired Fund or attributable to its shares and any deferred or prepaid
expense, other than unamortized organizational expenses, shown as an asset
on the Acquired Funds books.   Closing Date Shall be on such date as the
officers of the Corporation shall designate.   Effective Time 5:00 p.m.
Eastern time on the Closing Date, or such other time as the officers of
the Corporation shall designate.   Financial Statements The audited
financial statements of the relevant Fund for its most recently completed
fiscal year and, if applicable, the unaudited financial statements of that
Fund for its most recently completed semi-annual period.   Liabilities All
liabilities, expenses and obligations of any kind whatsoever of the
Acquired Fund, whether known or unknown, accrued or unaccrued, absolute or
contingent or conditional or unmatured.   N-14 Registration Statement The
Registration Statement of Intermediate Bond on Form N-14 under the 1940 Act
that will register the Acquisition Shares to be issued in the Acquisition.
Valuation Time The close of regular session trading on the New York Stock
Exchange (NYSE) on the Closing Date, when for purposes of the Acquisition
Plan, the Corporation determines the net asset value per Acquisition Share
of Intermediate Bond and the net value of the assets of the Acquired Fund.
NAV A Funds net asset value is calculated by valuing and totaling assets
and then subtracting liabilities and then dividing the balance by the number
of shares that are outstanding.

2.	Regulatory Filings

    Intermediate Bond shall promptly prepare and file the N-14 Registration
Statement with the SEC, and Intermediate Bond and the Acquired Fund also
shall make any other required or appropriate filings with respect to the
actions contemplated hereby.

3.	Transfer of the Acquired Funds Assets

    Intermediate Bond and the Acquired Fund shall take the following steps
with respect to the Acquisition, as applicable:

(a)	On or prior to the Closing Date, the Acquired Fund shall pay or
provide for the payment of all of the Liabilities, expenses, costs and
charges of or attributable to the Acquired Fund that are known to the
Acquired Fund and that are due and payable prior to or as of the Closing
Date.

(b)	Prior to the Effective Time, except to the extent prohibited by
Rule 19b-1 under the 1940 Act, the Acquired Fund will declare to Acquired
Fund Stockholders of record a dividend or dividends which, together with
all previous such dividends, shall have the effect of distributing (a)all
the excess of (i)Acquired Funds investment income excludable from gross
income under Section103(a) of the Code over (ii)Acquired Funds deductions
disallowed under Sections 265 and 171(a)(2) of the Code, (b)all of Acquired
Funds investment company taxable income (as defined in Code Section852),
(computed in each case without regard to any deduction for dividends paid),
and (c)all of Acquired Funds net realized capital gain (as defined in Code
Section1222), if any (after reduction for any capital loss carryover), in
the case of the Acquired Fund for the taxable year ending on September 30,
2007 and for the short taxable year beginning on October 1, 2007, and ending
on the Closing Date. Such dividends will be declared and paid to ensure
continued qualification of the Acquired Fund as a regulated investment
company for tax purposes and to eliminate fund-level tax.

(c)	At the Effective Time, the Acquired Fund shall assign, transfer,
deliver and convey the Assets to Intermediate Bond, subject to the
Liabilities. Intermediate Bond shall then accept the Assets and assume the
Liabilities such that at and after the Effective Time (i)the Assets at or
after the Effective Time shall become and be assets of Intermediate Bond,
and (ii)the Liabilities at the Effective Time shall attach to Intermediate
Bond, and shall be enforceable against Intermediate Bond to the same extent
as if initially incurred by Intermediate Bond. The Corporation shall redeem
the outstanding shares of the Acquired Fund by issuance of shares of
Intermediate Bond as described more fully below.

(d)	Within a reasonable time prior to the Closing Date, the Acquired Fund
shall provide, if requested, a list of the Assets to Intermediate Bond. The
Acquired Fund may sell any asset on such list prior to the Effective Time.
After the Acquired Fund provides such list, the Acquired Fund will not
acquire any additional securities or permit to exist any encumbrances,
rights, restrictions or claims not reflected on such list, without the
approval of Intermediate Bond. Within a reasonable time after receipt of
the list and prior to the Closing Date, Intermediate Bond will advise the
Acquired Fund in writing of any investments shown on the list that
Intermediate Bond has determined to be inconsistent with its investment
objective, policies and restrictions. The Acquired Fund will dispose of
any such securities prior to the Closing Date to the extent practicable
and consistent with applicable legal requirements, including the Acquired
Funds investment objectives, policies and restrictions. In addition, if
Intermediate Bond determines that, as a result of the Acquisition,
Intermediate Bond would own an aggregate amount of an investment that
would exceed a percentage limitation applicable to Intermediate Bond,
Intermediate Bond will advise the Acquired Fund in writing of any such
limitation and the Acquired Fund shall dispose of a sufficient amount of
such investment as may be necessary to avoid the limitation as of the
Effective Time, to the extent practicable and consistent with applicable
legal requirements, including the Acquired Funds investment objectives,
policies and restrictions.

(e)	The Acquired Fund shall assign, transfer, deliver and convey the
Assets to Intermediate Bond at the Effective Time on the following basis:

(1)	The value of the Assets less the Liabilities of the Acquired Fund
attributable to shares of Class A held by Stockholders, shares of Class B
held by Stockholders, shares of Class C held by Stockholders, shares of
Advisor Class held by Stockholders, shares of Class R held by Stockholders,
shares of Class K held by Stockholders, and shares of Class I held by
Stockholders, determined as of the Valuation Time, shall be divided by the
then NAV of one Class A, Class B, Class C, Advisor Class, Class R, Class K
or Class I Acquisition Share, as applicable, and, in exchange for the
transfer of the Assets, Intermediate Bond shall simultaneously issue and
deliver to the Acquired Fund the number of Class A, Class B, Class C,
Advisor Class, Class R, Class K, and Class I Acquisition Shares so
determined, rounded to the second decimal place or such other decimal
place as the officers of the Corporation shall designate;

(2)	The NAV of Class A, Class B, Class C, Advisor Class, Class R, Class K,
and Class I Acquisition Shares to be delivered to the Acquired Fund shall be
determined as of the Valuation Time in accordance with Intermediate Bonds
then applicable valuation procedures, and the net value of the Assets to be
conveyed to Intermediate Bond shall be determined as of the Valuation Time
in accordance with the then applicable valuation procedures of the Acquired
Fund; and

(3)	The portfolio securities of the Acquired Fund shall be made
available by the Acquired Fund to State Street Bank& Trust Company, as
custodian for Intermediate Bond (the Custodian), for examination no later
than five business days preceding the Valuation Time. On the Closing Date,
such portfolio securities and all the Acquired Funds cash shall be
delivered by the Acquired Fund to the Custodian for the account of
Intermediate Bond, such portfolio securities to be duly endorsed in proper
form for transfer in such manner and condition as to constitute good
delivery thereof in accordance with the custom of brokers or, in the case
of portfolio securities held in the U.S. Treasury Departments book-entry
system or by The Depository Trust Company, Participants Trust Company or
other third party depositories, by transfer to the account of the Custodian
in accordance with Rule 17f-4, Rule 17f-5 or Rule 17f-7, as the case may be,
under the 1940 Act and accompanied by all necessary federal and state stock
transfer stamps or a check for the appropriate purchase price thereof. The
cash delivered shall be in the form of currency or certified or official
bank checks, payable to the order of the Custodian, or shall be wired to
an account pursuant to instructions provided by Intermediate Bond.

(f)	Promptly after the Closing Date, the Acquired Fund will deliver to
Intermediate Bond a Statement of Assets and Liabilities of the Acquired
Fund as of the Closing Date.

4.	Termination of the Acquired Fund, Registration of Acquisition Shares
and Access to Records

    The Acquired Fund and Intermediate Bond also shall take the following
steps, as applicable:

(a)	At or as soon as reasonably practical after the Effective Time, the
Acquired Fund shall terminate by transferring pro rata to its Stockholders
of Class A of record Class A Acquisition Shares received by the Acquired
Fund pursuant to Section3(e)(1) of this Acquisition Plan; to its
Stockholders of Class B of record Class B Acquisition Shares received by
the Acquired Fund pursuant to Section3(e)(1) of this Acquisition Plan; to
its Stockholders of Class C of record Class C Acquisition Shares received
by the Acquired Fund pursuant to Section3(e)(1) of this Acquisition Plan;
to its Stockholders of Advisor Class of record Advisor Class Acquisition
Shares received by the Acquired Fund pursuant to Section3(e)(1) of this
Acquisition Plan; to its Stockholders of Class R of record Class R
Acquisition Shares received by the Acquired Fund pursuant to Section3(e)(1)
of this Acquisition Plan; to its Stockholders of Class K of record Class K
Acquisition Shares received by the Acquired Fund pursuant to Section3(e)(1)
of this Acquisition Plan; and to its Stockholders of Class I of record Class
I Acquisition Shares received by the Acquired Fund pursuant to
Section3(e)(1) of this Acquisition Plan. Intermediate Bond shall establish
accounts on its share records and note on such accounts the names of the
former Acquired Fund Stockholders and the types and amounts of
Intermediate Bond shares that former Acquired Fund Stockholders are due
based on their respective holdings of shares of the Acquired Fund as of
the close of business on the Closing Date. Fractional Intermediate Bond
shares shall be carried to the second decimal place. Intermediate Bond
shall not issue certificates representing Intermediate Bond shares in
connection with such exchange. All issued and outstanding Acquired Fund
shares will be simultaneously redeemed and cancelled on the books of the
Acquired Fund. Ownership of Intermediate Bonds shares will be shown on
the books of Intermediate Bonds transfer agent.

Following distribution by the Acquired Fund to its Stockholders of all
Acquisition Shares delivered to the Acquired Fund, the Acquired Fund shall
wind up its affairs and shall take all steps as are necessary and proper to
terminate as soon as is reasonably possible after the Effective Time.

(b)	At and after the Closing Date, the Acquired Fund shall provide
Intermediate Bond and its transfer agent with immediate access to: (i)all
records containing the names, addresses and taxpayer identification numbers
of all of the Acquired Funds Stockholders and the number and percentage
ownership of the outstanding shares of the Acquired Fund owned by
Stockholders as of the Effective Time, and (ii)all original documentation
(including all applicable Internal Revenue Service forms, certificates,
certifications and correspondence) relating to the Acquired Fund
Stockholders taxpayer identification numbers and their liability for or
exemption from back-up withholding. The Acquired Fund shall preserve and
maintain, or shall direct its service providers to preserve and maintain,
records with respect to the Acquired Fund as required by Section31 of, and
Rules 31a-1 and 31a-2 under, the 1940 Act.

5.	Conditions to Consummation of Acquisition

    The consummation of the Acquisition shall be subject to the following
conditions precedent:

(a)	There has been no material adverse change in the financial condition,
results of operations, business, properties or assets of Intermediate Bond or
the Acquired Fund since the date of the most recent Financial Statements.
Negative investment performance shall not be considered a material adverse
change.

(b)	The Corporation shall have received an opinion of Seward& Kissel LLP,
substantially to the effect that for federal income tax purposes:

(1)	the Acquisition will constitute a reorganization within the meaning of
Section368(a) of the Code and that Intermediate Bond and the Acquired Fund
will each be a party to a reorganization within the meaning of Section368(b)
of the Code;

(2)	a Stockholder of the Acquired Fund will recognize no gain or loss on
the exchange of the Stockholders shares of the Acquired Fund solely for
Acquisition Shares;

(3)	neither the Acquired Fund nor Intermediate Bond will recognize any
gain or loss upon the transfer of all of the Assets to Intermediate Bond in
exchange for Acquisition Shares and the assumption by Intermediate Bond of
the Liabilities pursuant to this Acquisition Plan or upon the distribution
of Acquisition Shares to Stockholders of the Acquired Fund in exchange for
their respective shares of the Acquired Fund;

(4)	the holding period and tax basis of the Assets acquired by
Intermediate Bond will be the same as the holding period and tax basis
that the Acquired Fund had in such Assets immediately prior to the
Acquisition;

(5)	the aggregate tax basis of Acquisition Shares received in connection
with the Acquisition by each Stockholder of the Acquired Fund (including
any fractional share to which the Stockholder may be entitled) will be the
same as the aggregate tax basis of the shares of the Acquired Fund
surrendered in exchange therefor, and increased by any gain recognized on
the exchange;

(6)	the holding period of Acquisition Shares received in connection with
the Acquisition by each Stockholder of the Acquired Fund (including any
fractional share to which the stockholder may be entitled) will include
the holding period of the shares of the Acquired Fund surrendered in
exchange therefor, provided that such Acquired Fund shares constitute
capital assets in the hands of the Stockholder as of the Closing Date; and

(7)	Intermediate Bond will succeed to the capital loss carryovers of the
Acquired Fund but the use of Intermediate Bonds existing capital loss
carryovers (as well as the carryovers of the Acquired Fund) may be subject
to limitation under Section383 of the Code after the Acquisition.

The opinion will be based on certain factual certifications made by
officers of the Funds and will also be based on customary assumptions
and subject to certain qualifications. The opinion is not a guarantee
that the tax consequences of the Acquisition will be as described above.

Notwithstanding this subparagraph (b), Seward& Kissel LLP will express no
view with respect to the effect of the Acquisition on any transferred asset
as to which any unrealized gain or loss is required to be recognized at
the end of a taxable year (or on the termination or transfer thereof)
under federal income tax principles. Each Fund shall provide additional
factual representations to Seward& Kissel LLP with respect to the Funds
that are reasonably necessary to enable Seward& Kissel LLP to deliver the
tax opinion. Notwithstanding anything in this Acquisition Plan to the
contrary, neither Fund may waive in any material respect the conditions
set forth under this subparagraph (b).

(c)	The N-14 Registration Statement shall have become effective under
the 1933 Act as to the Acquisition Shares, and the SEC shall not have
instituted and, to the knowledge of Intermediate Bond, is not contemplating
instituting any stop order suspending the effectiveness of the N-14
Registration Statement.

(d)	No action, suit or other proceeding shall be threatened or pending
before any court or governmental agency in which it is sought to restrain
or prohibit, or obtain damages or other relief in connection with the
Acquisition.

(e)	The SEC shall not have issued any unfavorable advisory report under
Section25(b) of the 1940 Act nor instituted any proceeding seeking to
enjoin consummation of the Acquisition under Section25(c) of the 1940 Act.

(f)	Intermediate Bond shall have received a letter from
AllianceBernstein L.P. (the Adviser) with respect to insurance matters
in form and substance satisfactory to the Acquired Fund.

(g)	Intermediate Bond shall have received a letter from the Adviser
agreeing to indemnify Intermediate Bond in respect of certain liabilities
of the Acquired Fund in form and substance satisfactory to Intermediate Bond.

6.	Closing

(a)	The Closing shall be held at the offices of the Corporation, 1345
Avenue of the Americas, New York, New York 10105, or at such other time or
place as the officers of the Corporation may designate.

(b)	In the event that at the Valuation Time (i)the NYSE shall be closed
to trading or trading thereon shall be restricted, or (ii)trading or the
reporting of trading on said Exchange or elsewhere shall be disrupted so
that accurate appraisal of the value of the net assets of the Acquired Fund
or Intermediate Bond is impracticable, the Closing Date shall be postponed
until the first business day after the day when trading shall have been
fully resumed and reporting shall have been restored; provided that if
trading shall not be fully resumed and reporting restored within three
business days of the Valuation Time, this Acquisition Plan may be
terminated by the Board of Directors.

(c)	Intermediate Bond will provide to the Acquired Fund evidence
satisfactory to the Acquired Fund that Acquisition Shares issuable pursuant
to the Acquisition have been credited to the Acquired Funds account on the
books of Intermediate Bond. After the Closing Date, Intermediate Bond will
provide to the Acquired Fund evidence satisfactory to the Acquired Fund
that such Shares have been credited pro rata to open accounts in the
names of the Acquired Fund Stockholders.

(d)	At the Closing, each party shall deliver to the other such bills
of sale, instruments of assumption of liabilities, checks, assignments,
stock certificates, receipts or other documents as such other party or
its counsel may reasonably request in connection with the transfer of
assets, assumption of liabilities and liquidation contemplated by this
Acquisition Plan.

7.	Termination of Acquisition Plan

    A majority of the Corporations Board of Directors may terminate this
Acquisition Plan before the applicable Effective Time if: (i)any of the
conditions precedent set forth herein are not satisfied; or (ii)the Board
of Directors determines that the consummation of the Acquisition is not
in the best interests of either Fund or its Stockholders.

8.	Termination of the Acquired Fund

    If the Acquisition is consummated, the Acquired Fund shall terminate
its registration under the 1940 Act and the 1933 Act and will terminate.

9.	Expenses

    The Acquisition expenses shall be paid by the Funds on a relative net
asset basis.




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