<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>5
<FILENAME>audit.txt
<DESCRIPTION>AUDITORS LETTERS
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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

In planning and performing our audit of the financial
statements of Morgan Stanley Quality Municipal Income
Trust  (the Trust) as of and for the year ended
October 31, 2009, in accordance with the standards
of the Public Company Accounting Oversight Board
(United States), we considered the Trust's internal
control over financial reporting, including controls
over 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.  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
generally accepted accounting principles.  A fund's
internal control over financial reporting includes those
policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and
dispositions of the assets of the fund; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements
in accordance with generally accepted accounting
principles, and that receipts and expenditures of the
fund are being made only in accordance with
authorizations of management and trustees of the fund;
and (3) 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 deficiency in internal control over financial
reporting 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 material weakness is a deficiency, or a combination
of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility
that a material misstatement of the fund's annual or
interim financial statements will not be prevented
or detected on a timely basis.

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 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 a material weakness, as defined above, as of
October 31, 2009.

This report is intended solely for the information
and use of management and the Board of Trustees of
Morgan Stanley Quality 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.




/s/ Deloitte & Touche LLP
December 24, 2009
</TEXT>
</DOCUMENT>
