Supplement, dated July 19, 2007,
                   to the Statement of Additional Information,
                               dated May 1, 2007,
                                       for
                            Seligman Portfolios, Inc.

The  Statement  of  Additional  Information,  dated  May 1,  2007,  of  Seligman
Portfolios, Inc. (the "Fund") is hereby supplemented as follows:

On July 18, 2007, Deloitte & Touche LLP ("Deloitte") was appointed as the Fund's
independent  registered  public  accounting firm for the 2007 fiscal year by the
Fund's Audit  Committee,  and on July 19, 2007 the  selection of Deloitte as the
Fund's  independent  registered  public accounting firm for the 2007 fiscal year
was approved by the Fund's Board of Directors, including a majority of Directors
who are not  "interested  persons"  of the Fund,  as that term is defined in the
Investment Company Act of 1940, as amended.  The appointment of Deloitte did not
reflect any  disagreement  with the Fund's  predecessor  independent  registered
public accounting firm (the "predecessor  firm"). The predecessor firm's reports
on the Fund's  financial  statements  for the years ended  December 31, 2006 and
2005  contained  no  adverse  opinion  or  disclaimer  of  opinion  and were not
qualified or modified as to uncertainty,  audit scope or accounting  principles.
During such fiscal years,  there were no disagreements  between the Fund and the
predecessor firm on any matter of accounting principles or practices,  financial
statement disclosure, or auditing scope or procedures, which such disagreements,
if not resolved to the  satisfaction of the predecessor  independent  registered
public  accounting firm, would have caused them to make reference to the subject
matter of the  disagreement  in  connection  with their reports on the financial
statements for such years.