<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>auditletter77b.txt
<TEXT>
Report of Independent Registered Public Accounting Firm

The Board of Directors
Western Asset Managed Municipals Fund Inc.:

In planning and performing our audit of the financial statements of
Western Asset Managed Municipals Fund Inc. (formerly Managed Municipals
Portfolio Inc.) as of and for the year ended May 31, 2007, 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 Fund?s internal control over
financial reporting. Accordingly, we express no such opinion.
The management of the Fund 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.  A fund'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 U.S. 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 a
fund's assets that could have a material effect on the financial
statements.
Because of its 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 fund's
ability to initiate, authorize, record, process or report external
financial data reliably in accordance with U.S. generally accepted
accounting principles such that there is more than a remote likelihood
that a misstatement of the fund'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 Fund'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 Fund's
internal control over financial reporting and its operation, including
controls for safeguarding securities, that we consider to be a material
weakness as defined above as of May 31, 2007.
This report is intended solely for the information and use of management
and the Board of Western Asset Managed Municipals Fund Inc. and
Securities and Exchange Commission and is not intended to be and should
not be used by anyone other than these specified parties.

KPMG



New York, New York
July 25, 2007
</TEXT>
</DOCUMENT>
