<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>7
<FILENAME>acctletter.txt
<TEXT>







INDEPENDENT AUDITORS' REPORT

To the Shareholders and Board of Trustees ofof
Morgan Stanley Insured Municipal Income Trust:

In planning and performing our audit of the financial statements
of  Morgan Stanley Insured Municipal Income Trust (the "Trust"),
for the year ended October 31, 2002 (on which we have issued our
report  dated  December  9, 2002), we  considered  its  internal
control,   including   control   activities   for   safeguarding
securities,  in  order to determine our auditing procedures  for
the   purpose  of  expressing  our  opinion  on  the   financial
statements  and to comply with the requirements of  Form  N-SAR,
and not to provide assurance on the Trust's internal control.

The  management of the Trust is responsible for establishing and
maintaining    internal    control.     In    fulfilling    this
responsibility,  estimates  and  judgments  by  management   are
required  to assess the expected benefits and related  costs  of
controls.   Generally, controls that are relevant  to  an  audit
pertain   to  the  entity's  objective  of  preparing  financial
statements  for external purposes that are fairly  presented  in
conformity with accounting principles generally accepted in  the
United   States   of  America.   Those  controls   include   the
safeguarding of assets against unauthorized acquisition, use, or
disposition.

Because   of  inherent  limitations  in  any  internal  control,
misstatements  due  to  error or fraud  may  occur  and  not  be
detected.   Also,  projections of  any  evaluation  of  internal
control  to  future  periods are subject to the  risk  that  the
internal  controlit may become inadequate because of changes  in
conditions or that the effectiveness of the design and operation
may deteriorate degree of compliance with policies or procedures
may deteriorate.

Our  consideration  of the Trust's internal  control  would  not
necessarily  disclose all matters in the internal  control  that
might be material weaknesses under standards established by  the
American  Institute of Certified Public Accountants.  A material
weakness is a condition in which the design or operation of  one
or more of the internal control components does not reduce to  a
relatively low level the risk that misstatements caused by error
or  fraud in amounts that would be material in relation  to  the
financial statements being audited may occur and not be detected
within  a  timely  period by employees in the normal  course  of
performing  their  assigned functions.   However,  we  noted  no
matters   involving  the  Trust's  internal  control   and   its
operation, including controls for safeguarding securities,  that
we  consider  to be material weaknesses as defined above  as  of
October 31, 2002.

This  report is intended solely for the information and  use  of
management,  the  Shareholders and Board of Trustees  of  Morgan
Stanley  Insured Municipal Income 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
New York, New York
December 9, 2002

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</DOCUMENT>
