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<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>ex77b.txt
<TEXT>


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of
Van Kampen Municipal Opportunity Trust

In planning and performing our audit of the
financial statements of Van Kampen Municipal
Opportunity Trust (the "Trust") as of and for
the year ended October 31, 2005, in accordance with
the standards of the Public Company Accounting
Oversight Board (United States), we considered
its internal control over financial reporting,
including control activities for safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our
opinion on the financial statements and to comply
with the requirements of Form N-SAR, but not
for the purpose of expressing an opinion on the
effectiveness of the Trust's internal control over
financial reporting.  Accordingly, we express no
such opinion.

The management of the Trust is responsible for
establishing and maintaining effective internal
control over financial reporting.  In fulfilling
this responsibility, estimates and judgments by
management are required to assess the expected
benefits and related costs of controls.  The
Trust's internal control over financial reporting
is a process designed to provide reasonable
assurance regarding the reliability of financial
reporting and the preparation of financial
statements for external purposes in accordance
with generally accepted accounting principles.
Such internal control includes policies and procedures
that provide reasonable assurance
regarding prevention or timely detection of
unauthorized acquisition, use or disposition of the
Trust's assets that could have a material effect
on the financial statements.

Because of inherent limitations, internal control
over financial reporting may not prevent or detect
misstatements.  Also, projections of any evaluation
of effectiveness to future periods are subject
to the risk that controls may become inadequate
because of changes in conditions, or that the
degree of compliance with the policies or procedures
may deteriorate.

A control deficiency exists when the design or
operation of a control does not allow management
or employees, in the normal course of performing
their assigned functions, to prevent or detect
misstatements on a timely basis.  A significant
deficiency is a control deficiency, or combination
of control deficiencies, that adversely affects the
company's ability to initiate, authorize, record,
process or report external financial data reliably
in accordance with generally accepted
accounting principles such that there is more than
a remote likelihood that a misstatement of the
company's annual or interim financial statements
that is more than inconsequential will not be
prevented or detected.  A material weakness is a
significant deficiency, or combination of
significant deficiencies, that results in more than
a remote likelihood that a material misstatement
of the annual or interim financial statements will
not be prevented or detected.

Our consideration of the Trust's internal control
over financial reporting was for the limited
purpose described in the first paragraph and would
not necessarily disclose all deficiencies in
internal control that might be significant
deficiencies or material weaknesses under standards
established by the Public Company Accounting
Oversight Board (United States).  However, we
noted no deficiencies in the Trust's internal
control over financial reporting and its operation,
including controls for safeguarding securities,
that we consider to be material weaknesses as
defined above as of October 31, 2005.

This report is intended solely for the information
and use of the Trust's management, the Board
of Trustees and Shareholders of Van Kampen Municipal
Opportunity Trust, and the Securities
and Exchange Commission and is not intended to be and
should not be used by anyone other than
these specified parties.


DELOITTE & TOUCHE LLP
Chicago, Illinois
December 20, 2005

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