UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                           FORM 10-Q



[X]   Quarterly report pursuant to Section 13 or 15  (d)  of  the
Securities Exchange Act of 1934
For the period ended March 31, 1998 or

[  ]   Transition report pursuant to Section 13 or 15 (d) of  the
Securities Exchange Act of 1934
For the transition period from               to

Commission File No. 33-30891

              DEAN    WITTER    PRINCIPAL    PLUS    FUND    L.P.
(Exact name of registrant as specified in its charter)


          Delaware                              13-3541588
(State or other jurisdiction of              (I.R.S. Employer
incorporation  or organization)                    Identification
No.)

c/o Demeter Management Corporation
Two World Trade Center, 62 Fl. New York, NY         10048
(Address of principal executive offices)               (Zip Code)

Registrant's telephone number, including area code (212) 392-5454


(Former  name, former address, and former fiscal year, if changed
since last report)


Indicate  by check mark whether the registrant (1) has filed  all
reports  required  to be filed by Section  13  or  15(d)  of  the
Securities  Exchange Act of 1934 during the preceding  12  months
(or  for such shorter period that the registrant was required  to
file  such  reports),  and (2) has been subject  to  such  filing
requirements for the past 90 days.

Yes     X           No









<PAGE>
<TABLE>
              DEAN WITTER PRINCIPAL PLUS FUND L.P.

             INDEX TO QUARTERLY REPORT ON FORM 10-Q

                       March 31, 1998
<CAPTION>

PART I. FINANCIAL INFORMATION
<S>                                                     <C>
Item 1. Consolidated Financial Statements

     Consolidated Statements of Financial Condition
        March 31, 1998 (Unaudited) and December 31, 1997......2

     Consolidated Statements of Operations for the
     Quarters Ended March 31, 1998 and 1997 (Unaudited)....3

     Consolidated Statements of Changes in Partners'
        Capital for the Quarters Ended March 31, 1998 and
     1997 (Unaudited)......................................4

     Consolidated Statements of Cash Flows for the
     Quarters Ended March 31, 1998 and 1997(Unaudited).....5

     Notes to Consolidated Financial Statements
     (Unaudited)........................................6-11

Item 2. Management's Discussion and Analysis of

Financial Condition and Results of Operations..12-15

Part II. OTHER INFORMATION

Item 1. Legal Proceedings..............................16-17

Item 6. Exhibits and Reports on Form 8-K..................18






</TABLE>










<PAGE>
<TABLE>
                 PART I.  FINANCIAL INFORMATION
                  ITEM 1.  FINANCIAL STATEMENTS
              DEAN WITTER PRINCIPAL PLUS FUND L.P.
         CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION
<CAPTION>
                                     March 31,     December 31,
                                        1998           1997
                                         $              $
                                    (Unaudited)
ASSETS
<S>                                  <C>            <C>
Equity in Commodity futures trading accounts:
 Cash                                9,313,952    8,956,497
 Net unrealized gain on open contracts1,463,541     779,432
 Net option premiums                  -             (719,950)

 Total Trading Equity               10,777,493    9,015,979

Investment in Zero-Coupon U.S. Treasury Securities 45,361,696         45,239,044
Interest receivable (DWR)               39,803       39,109

 Total Assets                       56,178,992   54,294,132

LIABILITIES AND PARTNERS' CAPITAL

Liabilities

 Redemptions payable                 2,724,546      723,025
 Accrued brokerage fees (DWR)          186,941      181,150
 Accrued administrative expenses       182,641      159,640
 Accrued management fees                46,735       45,287
      Accrued      incentive     fees                       6,068
-

 Total Liabilities                   3,146,931    1,109,102

Minority Interest                      292,248      239,168

Partners' Capital

 Limited Partners (28,700.132 and
  30,223.237 Units, respectively)   51,337,787   51,607,436
 General Partner (783 Units)         1,402,026    1,338,426

 Total Partners' Capital            52,739,813   52,945,862

  Total  Liabilities and Partners' Capital    56,178,992    54,29
4,132

NET ASSET VALUE PER UNIT              1,788.81       1,707.59
<FN>
        The accompanying footnotes are an integral part
                 of these financial statements.
</TABLE>
<PAGE>
<TABLE>
              DEAN WITTER PRINCIPAL PLUS FUND L.P.
             CONSOLIDATED STATEMENTS OF OPERATIONS
                           (Unaudited)
<CAPTION>
                                For the Quarters Ended March 31,

                                       1998            1997
                                        $            $
REVENUES
<S>
<C>                             <C>
 Trading profit (loss):
    Realized                     1,771,767    1,583,071
    Net change in unrealized       684,109      (447,915)

      Total Trading Results      2,455,876    1,135,156

 Interest Income                   737,613      751,442
  Change  in  value  of Yield  Pool       124,579               (
1,441,268)

      Total Revenues             3,318,068        445,330


EXPENSES

 Brokerage fees (DWR)              551,891      556,673
 Management fees                   137,973      139,168
 Transaction fees and costs         27,559       30,532
 Administrative expenses            23,000       27,000
 Incentive fees                      6,068           -

      Total Expenses               746,491      753,373

INCOME   (LOSS)  BEFORE  MINORITY  INTEREST2,571,577            (
308,043)

Minority interest in income         (53,080)     (11,967)

NET INCOME (LOSS)                2,518,497      (320,010)

NET INCOME (LOSS) ALLOCATION

 Limited Partners                2,454,897      (312,858)
 General Partner                    63,600        (7,152)

NET INCOME (LOSS) PER UNIT

 Limited Partners                    81.22         (9.13)
 General Partner                     81.22        (9.13)
<FN>
        The accompanying footnotes are an integral part
                 of these financial statements.
</TABLE>
<PAGE>
<TABLE>
             DEAN WITTER PRINCIPAL PLUS FUND  L.P.
    CONSOLIDATED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL
         For the Quarters Ended March 31, 1998 and 1997
                          (Unaudited)


<CAPTION>


                          Units of
                        Partnership Limited   General
                          Interest   Partners Partner    Total


<S>          <C>                           <C>                   <C>
<C>
Partners' Capital
 December 31, 1996   35,036.485            $50,688,703           $1,160,110
$51,848,813

Net Loss               -                   (312,858)     (7,152)      (320,010)

Redemptions           (1,344.781)             (1,977,795)                     -
(1,977,795)

Partners' Capital
 March 31, 1997        33,691.704             $48,398,050           $1,152,958
$49,551,008




Partners' Capital
   December 31, 1997 31,006.237            $51,607,436           $1,338,426
$52,945,862

Net Income             -                   2,454,897             63,600
2,518,497

Redemptions           (1,523.105)            (2,724,546)                  -
(2,724,546)

Partners' Capital
   March 31, 1998    29,483.132            $51,337,787           $1,402,026
$52,739,813




<FN>


         The accompanying footnotes are an integral part
                 of these financial statements.

</TABLE>




<PAGE>
<TABLE>
              DEAN WITTER PRINCIPAL PLUS FUND L.P.
             CONSOLIDATED STATEMENTS OF CASH FLOWS
                           (Unaudited)

<CAPTION>
                                For the Quarters Ended March 31,

                                       1998            1997
                                        $            $
CASH FLOWS FROM OPERATING ACTIVITIES
<S>
<C>                              <C>
Net   income   (loss)                  2,518,497                (
320,010)
Noncash item included in income (loss):
    Net change in unrealized        (684,109)            447,915

(Increase) decrease in operating assets:
      Net  option  premiums              (719,950)              (
369,600)
     Investment  in Zero-coupon U.S. Treasury Securities(122,652)
2,241,316
    Interest receivable (DWR)           (694)            (4,937)

Increase (decrease) in operating liabilities:
    Accrued brokerage fees (DWR)      5,791              (2,058)
    Accrued administrative expenses  23,001              (1,173)
    Accrued management fees           1,448              (514)
          Accrued      incentive      fees                  6,068
(1,078)

Net  cash  provided  by  operating  activities  1,027,400       1
,989,861


CASH FLOWS FROM FINANCING ACTIVITIES


 Increase in redemptions payable  2,001,521              320,414
 Minority interest                   53,080              11,967
   Redemptions  of  units              (2,724,546)              (
1,977,795)


Net  cash  used  for  financing  activities    (669,945)        (
1,645,414)


Net increase in cash                357,455              344,447
Balance  at  beginning  of  period     8,956,497                6
,625,325

Balance  at  end  of  period           9,313,952                6
,969,772

<FN>

        The accompanying footnotes are an integral part
                 of these financial statements.
</TABLE>

<PAGE>
               DEAN WITTER PRINCIPAL PLUS FUND L.P.
                                
           NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                
                           (UNAUDITED)

The  financial statements include, in the opinion of  management,

all  adjustments necessary for a fair presentation of the results

of  operations  and financial condition of Dean Witter  Principal

Plus  Fund  L.P. (the "Partnership").  The consolidated financial

statements  and  condensed  notes  herein  should  be   read   in

conjunction  with  the  Partnership's December  31,  1997  Annual

Report on Form 10-K.


1. Organization

Dean  Witter  Principal Plus Fund L.P. is a  limited  partnership

organized  to  engage  in the speculative  trading  of  commodity

futures   contracts,  commodity  options  contracts  and  forward

contracts  on  foreign currencies.  The general partner  for  the

Partnership  is Demeter Management Corporation ("Demeter").   The

non-clearing  commodity  broker  is  Dean  Witter  Reynolds  Inc.

("DWR"),   with  an  unaffiliated  broker,  Carr  Futures,   Inc.

("Carr"),  providing  clearing  and  execution  services.    Both

Demeter  and DWR are wholly-owned subsidiaries of Morgan  Stanley

Dean Witter & Co. ("MSDW").  Demeter has retained RXR Inc. as the

trading manager of the Trading Company.



2. Revenue Recognition

The  investment  in  zero-coupon U.S.  Treasury  Securities  (the

"Yield   Pool")  maintained  to  provide  for  the  Partnership's

guaranteed

<PAGE>

              DEAN WITTER PRINCIPAL PLUS FUND L.P.

     NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)




return is valued at the lesser of cost plus accreted interest  or

market value.  For the quarter ended March 31, 1998, $622,953  of

interest  income has been accreted on the Yield Pool.   At  March

31,  1998,  the  cost of the Yield Pool was $40,276,849  and  the

accreted interest receivable thereon was $5,170,699.  The  market

value  of  the  Yield  Pool on March 31,  1998  is  approximately

$45,361,696.


3. Related Party Transactions

The  Partnership's  cash  is on deposit  with  DWR  and  Carr  in

commodity trading accounts to meet margin requirements as needed.

DWR  pays  interest on these funds based on current 13-week  U.S.

Treasury   Bill  rates.  Brokerage  expenses  incurred   by   the

Partnership are paid to DWR.



4. Financial Instruments

The Partnership trades futures, options and forward contracts  in

interest   rates,  stock  indices,  commodities  and  currencies.

Futures and forwards represent contracts for delayed delivery  of

an  instrument at a specified date and price.  Risk  arises  from

changes  in  the  value  of  these contracts  and  the  potential

inability  of  counterparties to perform under the terms  of  the

contracts.  There  are numerous factors which  may  significantly

influence the market value of these contracts, including interest

<PAGE>

              DEAN WITTER PRINCIPAL PLUS FUND L.P.
     NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
                                
                                
                                
rate  volatility.  At March 31, 1998 and December 31, 1997,  open

contracts were:


                                Contract or Notional Amount
                            March 31, 1998   December 31, 1997
                                    $                   $
Exchange-Traded Contracts
 Financial Futures:
   Commitments to Purchase     46,357,000         56,150,000
   Commitments to Sell         47,425,000          7,527,000
 Commodity Futures:
   Commitments to Purchase      2,684,000                  -
   Commitments to Sell          1,860,000          5,700,000
 Foreign Futures:
   Commitments to Purchase     57,691,000         50,112,000
   Commitments to Sell          7,043,000         28,881,000
Off-Exchange-Traded
 Forward Currency Contracts
   Commitments to Purchase     11,078,000          2,606,000
   Commitments to Sell         14,580,000         11,542,000


A  portion of the amounts indicated as off-balance-sheet risk  in

forward   currency   contracts  is  due  to  offsetting   forward

commitments to purchase and to sell the same currency on the same

date   in   the   future.   These  commitments  are  economically

offsetting,  but are not offset in the forward market  until  the

settlement date.



The  net  unrealized  gain on open contracts  is  reported  as  a

component  of  "Equity in Commodity futures trading accounts"  on

the  Statements of Financial Condition and totaled $1,463,541 and

$779,432 at March 31, 1998 and December 31, 1997, respectively.

<PAGE>
                                
              DEAN WITTER PRINCIPAL PLUS FUND L.P.
     NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)





Of  the $1,463,541 net unrealized gain on open contracts at March

31,  1998,  $1,373,970  was  related to  exchange-traded  futures

contracts  and  $89,571  related to  off-exchange-traded  forward

currency contracts.



Of the $779,432 net unrealized gain on open contracts at December

31,  1997,  $748,223 related to exchange-traded futures contracts

and  $31,209  related  to  off-exchange-traded  forward  currency

contracts.


Exchange-traded  futures contracts held  by  the  Partnership  at

March 31, 1998 and December 31, 1997 mature through June 1998 and

March  1998,  respectively. Off-exchange-traded forward  currency

contracts  held  at March 31, 1998 and December 31,  1997  mature

through June 1998 and March 1998, respectively.



The   contract   amounts  in  the  above  table   represent   the

Partnership's  extent of involvement in the particular  class  of

financial  instrument, but not the credit  risk  associated  with

counterparty  nonperformance.  The credit  risk  associated  with

these  instruments  is limited to the amounts  reflected  in  the

Partnership's Statements of Financial Condition.

                                
                                
<PAGE>
                                
              DEAN WITTER PRINCIPAL PLUS FUND L.P.
     NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)



The  Partnership also has credit risk because either DWR or  Carr

acts as the futures commission merchant or the counterparty, with

respect  to  most  of the Partnership's assets.   Exchange-traded

futures  contracts  are marked to market on a  daily  basis  with

variations in value settled on a daily basis.  DWR and  Carr,  as

the  futures  commission merchants for all of  the  Partnership's

exchange-traded  futures  and  options  contracts,  are  required

pursuant   to  regulations  of  the  Commodity  Futures   Trading

Commission  ("CFTC") to segregate from their own assets  and  for

the sole benefit of their commodity customers, all funds held  by

them with respect to exchange-traded futures and option contracts

including an amount equal to the net unrealized gain on all  open

futures and option contracts, which funds totaled $10,687,922 and

$9,704,720 at March 31, 1998 and December 31, 1997, respectively.

With  respect  to  the Partnership's off-exchange-traded  forward

currency  contracts, there are no daily settlements of variations

in value nor is there any requirement that an amount equal to the

net  unrealized  gain  on open forward contracts  be  segregated.

With   respect  to  those  off-exchange-traded  forward  currency

contracts, the Partnership is at risk to the ability of Carr, the

sole  counterparty  on all such contracts,  to  perform.   Carr's

parent,   Credit   Agricole  Indosuez,  has   guaranteed   Carr's

obligations to the Partnership.

                                

<PAGE>

              DEAN WITTER PRINCIPAL PLUS FUND L.P.
     NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONCLUDED)




For  the quarter ended March 31, 1998 and the year ended December

31,  1997,  the average fair value of financial instruments  held

for trading purposes was as follows:

                                

                                               March 1998
                                       Assets        Liabilities
                                         $                $

Exchange-Traded Contracts:
  Financial Futures                 57,050,000       19,391,000
  Options on Financial Futures           -            4,712,000
  Commodity Futures                  1,092,000        3,751,000
  Foreign Futures                   65,414,000       16,239,000
Off-Exchange-Traded Forward
 Currency Contracts                  9,677,000       15,045,000
                                


                                             December 1997
                                                           Assets
Liabilities
                                         $                   $

Exchange-Traded Contracts:
  Financial Futures                61,485,000         17,437,000
  Options on Financial Futures      2,226,000          4,442,000
  Commodity Futures                 5,800,000          4,475,000
  Foreign Futures                  37,032,000         32,469,000
Off-Exchange-Traded Forward
 Currency Contracts                16,304,000         23,711,000











<PAGE>

Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
        CONDITION AND RESULTS OF OPERATIONS



Liquidity  - The Partnership's assets are on deposit in  separate

commodity  trading  accounts with DWR  and  Carr,  the  commodity

brokers,  and are used by the Partnership as margin to engage  in

commodity futures, forward contracts and other commodity interest

trading.   DWR  and  Carr hold such assets in  either  designated

depositories or in securities approved by the CFTC for investment

of customer funds.  The Partnership's assets held by DWR and Carr

may  be  used  as  margin  solely for the Partnership's  trading.

Since  the  Partnership's sole purpose is to trade  in  commodity

futures  contracts and other commodity interests, it is  expected

that the Partnership will continue to own such liquid assets  for

margin purposes.



The  Partnership's  investment  in commodity  futures  contracts,

forward  contracts and other commodity interests may be illiquid.

If  the  price for a futures contract for a particular  commodity

has  increased  or  decreased by an amount equal  to  the  "daily

limit",  positions  in  the commodity can neither  be  taken  nor

liquidated  unless  traders are willing to effect  trades  at  or

within  the  limit.   Commodity futures prices have  occasionally

moved the daily limit for several consecutive days with little or

no trading.  Such market conditions could prevent the Partnership

from promptly liquidating its commodity futures positions.

                                

<PAGE>

There  is  no limitation on daily price moves in trading  forward

contracts  on  foreign currencies.  The markets  for  some  world

currencies  have low trading volume and are illiquid,  which  may

prevent  the  Partnership from trading in potentially  profitable

markets  or  prevent  the Partnership from  promptly  liquidating

unfavorable  positions  in  such markets  and  subjecting  it  to

substantial  losses.   Either of these  market  conditions  could

result in restrictions on redemptions.



Capital  Resources. The Partnership does not have,  nor  does  it

expect  to  have, any capital assets.  Redemptions of  additional

Units  of Limited Partnership Interest in the future will  affect

the  amount  of  funds  available for investments  in  subsequent

periods.  As  redemptions  are  at  the  discretion  of   Limited

Partners,  it  is  not  possible  to  estimate  the  amount   and

therefore, the impact of future redemptions.



Results of Operations

For the Quarter Ended March 31, 1998

For  the  quarter  ended March 31, 1998, the Partnership's  total

revenues,  including interest income and change in value  of  the

Yield  Pool  were  $3,318,068.  During  the  first  quarter,  the

Partnership  recorded a gain in Net Asset Value  per  Unit.   The

most  significant  gains were recorded from long  S&P  500  Index

futures  positions  in the stock index portion  of  the  balanced

portfolio as domestic stock prices climbed to record highs during

the first

<PAGE>

three  months  of  1998.  Additional gains were recorded  in  the

managed   futures  component  from  long  European  bond  futures

positions, particularly German and French bond futures, as prices

in these markets trended higher during a majority of the quarter.

In energy futures trading, profits were recorded from short crude

oil  futures positions during January and February as oil  prices

declined  on news of a tentative agreement between the  U.N.  and

Iraq.  Smaller gains were recorded from livestock futures trading

during  February.  In the bond portion of the balanced portfolio,

small  gains  were recorded from long U.S. Treasury note  futures

positions as prices finished the quarter slightly higher.   These

gains  were  partially  offset by losses experienced  from  short

cotton  futures  as  cotton prices increased during  March  after

moving  lower  previously.   Smaller  losses  were  recorded   in

currencies as the value of the Japanese yen moved in a short-term

volatile pattern during February.  Total expenses for the quarter

were  $746,491 resulting in a net income before minority interest

of  $2,571,577. The minority interest in such income was  $53,080

resulting in a net income of $2,518,497 for the Partnership.  The

value  of  an  individual Unit in the Partnership increased  from

$1,707.59 at December 31, 1997 to $1,788.81 at March 31, 1998.

                                

For the Quarter ended March 31, 1997

For  the  quarter  ended March 31, 1997, the Partnership's  total

revenues, including interest income and change in value of the



<PAGE>

Yield  Pool  were  $445,330.   During  the  first  quarter,   the

Partnership posted a loss in Net Asset Value per Unit.  The  most

significant  gains  were  recorded in the  currency  markets  due

primarily to a strengthening in the value of U.S. dollar relative

to most major currencies during January and February.  Additional

gains  were  recorded in the stock portion of the portfolio  from

long  S&P  500  index futures positions as domestic stock  prices

moved  higher during January and February before reversing  lower

during  March. Trading gains were also experienced in the managed

futures portion of the balanced portfolio from short positions in

oil and gas futures as prices in these markets moved lower during

February.   A  portion of the overall gains for the  quarter  was

offset by losses recorded from long positions in the bond portion

of  the  portfolio as U.S. bond prices moved in a choppy  pattern

during the quarter.  Additionally, losses during the quarter were

attributed  to  a decline in the value of the zero coupon  United

States  Treasury securities held in the guarantee portion of  the

Partnership.  Total  expenses  for  the  quarter  were   $753,373

resulting  in  a loss before minority interest of $308,043.   The

minority  interest in such loss was $11,967 resulting  in  a  net

loss of $320,010 for the Partnership.  The value of an individual

Unit in the Partnership decreased from $1,479.85 at December  31,

1996 to $1,470.72 at March 31, 1997.







<PAGE>

                   PART II.  OTHER INFORMATION

Item 1.   LEGAL PROCEEDINGS

On  September  6, 10, and 20, 1996, and on March  13,  1997,

similar  purported class actions were filed in the  Superior

Court of the State of California, County of Los Angeles,  on

behalf of all purchasers of interests in limited partnership

commodity pools sold by DWR.  Named defendants include  DWR,

Demeter, Dean Witter Futures and Currency Management,  Inc.,

MSDW,  (all such parties referred to hereafter as the  "Dean

Witter  Parties"),  certain  limited  partnership  commodity

pools  of which Demeter is the general partner, and  certain

trading  advisors  to those pools. On  June  16,  1997,  the

plaintiffs in the above actions filed a consolidated amended

complaint, alleging, among other things, that the defendants

committed   fraud,   deceit,  negligent   misrepresentation,

various  violations  of  the California  Corporations  Code,

intentional   and   negligent  breach  of  fiduciary   duty,

fraudulent and unfair business practices, unjust enrichment,

and  conversion  in the sale and operation  of  the  various

limited  partnership  commodity  pools.   Similar  purported

class  actions were also filed on September 18 and 20, 1996,

in  the  Supreme  Court of the State of New York,  New  York

County,  and on November 14, 1996 in the Superior  Court  of

the  State of Delaware, New Castle County, against the  Dean

Witter Parties and certain trading advisors on behalf of all

purchasers  of  interests  in  various  limited  partnership

commodity pools sold by DWR.  A

<PAGE>

consolidated and amended complaint in the action pending  in

the  Supreme  Court of the State of New York  was  filed  on

August  13,  1997,  alleging that the  defendants  committed

fraud,    breach   of   fiduciary   duty,   and    negligent

misrepresentation in the sale and operation of  the  various

limited partnership commodity pools.  On December 16,  1997,

upon  motion  of the plaintiffs, the action pending  in  the

Superior  Court  of  the State of Delaware  was  voluntarily

dismissed without prejudice. The complaints seek unspecified

amounts  of  compensatory  and punitive  damages  and  other

relief.  It is possible that additional similar actions  may

be  filed  and  that, in the course of these actions,  other

parties  could  be  added as defendants.   The  Dean  Witter

Parties believe that they have strong defenses to, and  they

will vigorously contest, the actions.  Although the ultimate

outcome  of  legal  proceedings  cannot  be  predicted  with

certainty,  it  is  the opinion of management  of  the  Dean

Witter  Parties that the resolution of the actions will  not

have a material adverse effect on the financial condition or

the results of operations of any of the Dean Witter Parties.











                                

   <PAGE>




Item 6. Exhibits and Reports on Form 8-K

        (A)                                 Exhibits - None.


        (B)                     Reports on Form 8-K. - None.











































<PAGE>



                           SIGNATURE



Pursuant  to the requirements of the Securities Exchange  Act  of
1934,  the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.




                               Dean Witter Principal Plus
                                 Fund L.P. (Registrant)

                               By: Demeter Management Corporation
                                  (General Partner)

May   11,   1998                    By:  /s/   Patti  L.   Behnke
Patti L. Behnke
                                        Chief Financial Officer




The  General  Partner which signed the above is  the  only  party
authorized  to  act  for the Registrant.  The Registrant  has  no
principal   executive  officer,  principal   financial   officer,
controller, or principal accounting officer and has no  Board  of
Directors.