SECURITIES AND EXCHANGE COMMISSION
 WASHINGTON, D.C. 20549
SCHEDULE 13G
INFORMATION STATEMENT PURSUANT TO RULES 13d-1 AND 13d-2
UNDER THE SECURITIES EXCHANGE ACT OF 1934
 (AMENDMENT NO. )(1)
ACM Government Opportunity Fund, Inc.

(Name of Issuer)

Common Stock
 (Title of Class of Securities)

000918 102
 (CUSIP Number)
(1) The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.
The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the liabilities of that section of the Exchange Act but shall be subject to all other provisions of the Exchange Act (however, see the Notes).

13G

- ----------------------                                       -------------------
CUSIP NO. 000918 10 2                                         PAGE 2 OF 8 PAGES
- ----------------------                                       -------------------
- --------------------------------------------------------------------------------
1  NAME OF REPORTING PERSON
   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

   Aon Corporation
   36-3051915
- --------------------------------------------------------------------------------
2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*                    (a) [ ]

   Not Applicable                                                       (b) [ ]
- --------------------------------------------------------------------------------
3  SEC USE ONLY

- --------------------------------------------------------------------------------
4  CITIZENSHIP OR PLACE OF ORGANIZATION

   Delaware corporation
- --------------------------------------------------------------------------------
                                5      SOLE VOTING POWER

   NUMBER OF                           -0-
    SHARES                     -------------------------------------------------
  BENEFICIALLY                  6      SHARED VOTING POWER
   OWNED BY
     EACH                              1,630,500
   REPORTING                   -------------------------------------------------
    PERSON                      7      SOLE DISPOSITIVE POWER
     WITH
                                       -0-
                               -------------------------------------------------
                                8      SHARED DISPOSITIVE POWER

                                       1,630,500
- --------------------------------------------------------------------------------
9  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

   1,630,500 shares
- --------------------------------------------------------------------------------
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*    [ ]

   Not Applicable
- --------------------------------------------------------------------------------
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

   12.5%
- --------------------------------------------------------------------------------
12 TYPE OF REPORTING PERSON*

   HC, CO
- --------------------------------------------------------------------------------	

*SEE INSTRUCTIONS BEFORE FILLING OUT!

13G

- ----------------------                                       -------------------
CUSIP NO. 000918 10 2                                         PAGE 3 OF 8 PAGES
- ----------------------                                       -------------------
- --------------------------------------------------------------------------------
1  NAME OF REPORTING PERSON
   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

   Aon Advisors, Inc.
   54-1392321
- --------------------------------------------------------------------------------
2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*                    (a) [ ]

   Not Applicable                                                       (b) [ ]
- --------------------------------------------------------------------------------
3  SEC USE ONLY

- --------------------------------------------------------------------------------
4  CITIZENSHIP OR PLACE OF ORGANIZATION

   Virginia corporation
- --------------------------------------------------------------------------------
                                5      SOLE VOTING POWER

   NUMBER OF                           -0-
    SHARES                     -------------------------------------------------
  BENEFICIALLY                  6      SHARED VOTING POWER
   OWNED BY
     EACH                              1,630,500
   REPORTING                   -------------------------------------------------
    PERSON                      7      SOLE DISPOSITIVE POWER
     WITH
                                       -0-
                               -------------------------------------------------
                                8      SHARED DISPOSITIVE POWER

                                       1,630,500
- --------------------------------------------------------------------------------
9  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

   1,630,500 shares
- --------------------------------------------------------------------------------
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*    [ ]

   Not Applicable
- --------------------------------------------------------------------------------
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

   12.5%
- --------------------------------------------------------------------------------
12 TYPE OF REPORTING PERSON*

   IA, CO
- --------------------------------------------------------------------------------	

*SEE INSTRUCTIONS BEFORE FILLING OUT!

13G

- ----------------------                                       -------------------
CUSIP NO. 000918 10 2                                         PAGE 4 OF 8 PAGES
- ----------------------                                       -------------------
- --------------------------------------------------------------------------------
1  NAME OF REPORTING PERSON
   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

   Combined Insurance Company of America
   36-2136262
- --------------------------------------------------------------------------------
2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*                    (a) [ ]

   Not Applicable                                                       (b) [ ]
- --------------------------------------------------------------------------------
3  SEC USE ONLY

- --------------------------------------------------------------------------------
4  CITIZENSHIP OR PLACE OF ORGANIZATION

   Illinois corporation
- --------------------------------------------------------------------------------
                                5      SOLE VOTING POWER

   NUMBER OF                           -0-
    SHARES                     -------------------------------------------------
  BENEFICIALLY                  6      SHARED VOTING POWER
   OWNED BY
     EACH                              1,630,500
   REPORTING                   -------------------------------------------------
    PERSON                      7      SOLE DISPOSITIVE POWER
     WITH
                                       -0-
                               -------------------------------------------------
                                8      SHARED DISPOSITIVE POWER

                                       1,630,500
- --------------------------------------------------------------------------------
9  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

   1,630,500 shares
- --------------------------------------------------------------------------------
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*    [ ]

   Not Applicable
- --------------------------------------------------------------------------------
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

   12.5%
- --------------------------------------------------------------------------------
12 TYPE OF REPORTING PERSON*

   IC, CO
- --------------------------------------------------------------------------------	

*SEE INSTRUCTIONS BEFORE FILLING OUT!

Page 5 of 8
CUSIP 000918102

ITEM 1(a).   NAME OF ISSUER:

             ACM Government Opportunity Fund, Inc.

ITEM 1(b).   ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:

             1345 Avenue of the Americas
             New York, New York  10105

ITEM 2(a).   NAME OF PERSON FILING:

             Aon Corporation ("Aon") is filing this statement on behalf of
             itself, Aon Advisors, Inc. ("Aon Advisors"), and Combined
             Insurance Company of America ("CICA").  Both Aon Advisors and CICA
             are wholly-owned subsidiaries of Aon.  Pursuant to an Investment
             Advisory Agreement entered into by Aon Advisors and CICA, the
             securities reported herein were acquired by Aon Advisors on behalf
             of, and as investment adviser to, CICA.

             As required by Rule 13d-1(f)(1), Exhibit 1 to this statement
             contains the Joint Filing Agreement entered into by  each of the
             persons filing this joint disclosure statement on Schedule 13G.

ITEM 2(b).   ADDRESS OF PRINCIPAL BUSINESS OFFICE OR, IF NONE, RESIDENCE:

             All of the persons filing this statement share the same principal
             business address:
             123 North Wacker Drive
             Chicago, Illinois  60606

ITEM 2(c).   CITIZENSHIP:

             Aon is a corporation  under the laws of Delaware.
             Aon Advisors is a corporation  under the laws of Virginia.
             CICA is a corporation under the laws of Illinois.

ITEM 2(d).   TITLE OF CLASS OF SECURITIES:

             Common Stock

ITEM 2(e).   CUSIP NUMBER:

             000918 10 2

ITEM 3.      IF THIS STATEMENT IS FILED PURSUANT TO RULES 13d-1(b), OR 13d-2(b),
             CHECK WHETHER THE PERSON FILING IS A:

             Aon is a parent holding company in accordance with section
             240.13d-1(b)(ii)(G) of the Securities Exchange Act of 1934 (the
             "Exchange Act").
             Aon Advisors is an investment adviser registered under section 203
             of the Investment Advisers Act of 1940.
             CICA is an insurance company as defined in section 3(a)(19) of the
             Exchange Act.	

Page 6 of 8

CUSIP 000918102

ITEM 4.   OWNERSHIP.

          See Items 5 through 9 and Item 11 on pages 2 through 4.

          (a)   Amount beneficially owned:   1,630,500 shares

          (b)   Percent of class: 12.5%

          (c)   Number of shares as to which such person has:

                (i)   Sole power to vote or to direct the vote -  -0-

                (ii)  Shared power to vote or direct the vote -  1,630,500

                (iii) Sole power to dispose or to direct the disposition of -
                      -0-

                (iv)  Shared power to dispose or to direct the disposition of -
                      1,630,500

ITEM 5.   OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS.

          NOT APPLICABLE

ITEM 6.   OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON.

          NOT APPLICABLE

ITEM 7.   IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED
          THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY.

          Aon is a parent holding company of both Aon Advisors and CICA,
          and accordingly, has filed this schedule pursuant to Rule
          13d-1(b)(ii)(G).  See Items 2(a) and 3.

ITEM 8.   IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP.

          NOT APPLICABLE

ITEM 9.   NOTICE OF DISSOLUTION OF GROUP.

          NOT APPLICABLE

ITEM 10.  CERTIFICATION.

          By signing below I certify that, to the best of my knowledge
          and belief, the securities referred to above were acquired in the
          ordinary course of business and were not acquired for the purpose of
          and do not have the effect of changing or influencing the control of
          the issuer of such securities and were not acquired in connection
          with or as a participant in any transaction having such purpose or
          effect.	

Page 7 of 8

CUSIP 000918102

                                   SIGNATURE

        After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.

Aon Corporation
Date:  May 1, 1997

/s/ Michael A. Conway
- -----------------------------
By: Michael A. Conway
Vice President and Senior Investment Officer

Aon Advisors, Inc.
Date:  May 1, 1997

/s/ Michael A. Conway
- -----------------------------
By: Michael A. Conway
President

Combined Insurance Company of America
Date:  May 1, 1997

/s/ Michael A. Conway
- -----------------------------
By: Michael A. Conway
Vice President and
Senior Investment Officer	

CUSIP 000918102 Exhibit 99.1
Page 8 of 8
EXHIBIT 1
JOINT FILING AGREEMENT
Pursuant to Rule 13d-1(f)(1) of the Securities Exchange Act of 1934, each of the parties to this Joint Filing Agreement (the "Agreement") agrees that the statement on Schedule 13G with respect to the Common Stock issued by ACM Government Opportunity Fund, Inc., to which this Agreement is attached as an Exhibit, is filed on behalf of each such party and that any amendments to the attached Schedule 13G will likewise be filed on behalf of each such party.
Aon Corporation

Date:  May 1, 1997

/s/ Michael A. Conway
- -----------------------------
By: Michael A. Conway
Vice President and Senior Investment Officer

Aon Advisors, Inc.
Date:  May 1, 1997

/s/ Michael A. Conway
- -----------------------------
By: Michael A. Conway
President

Combined Insurance Company of America
Date:  May 1, 1997

/s/ Michael A. Conway
- -----------------------------
By: Michael A. Conway
Vice President and
Senior Investment Officer