<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>certnat2.txt
<DESCRIPTION>INTERNAL AUDIT LETTER MAY 2003
<TEXT>
Report of Independent Auditors

To the Board of Trustees and Shareholders
of PIMCO Municipal Income Fund II


In planning and performing our audit of the
financial statements of PIMCO Municipal Income
Fund II the Fund for the period ended May 31, 2003,
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, not to provide
assurance on internal control.

The management of the Fund 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 entitys
objective of preparing financial statements for external
purposes that are fairly presented in conformity with
generally accepted accounting principles.  Those
controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.

Because of inherent limitations in internal control,
errors or fraud may occur and not be detected.
Also, projection of any evaluation of internal control
to future periods is subject to the risk that controls
may become inadequate because of changes in conditions
or that the effectiveness of their design and operation
may deteriorate.

Our consideration of internal control would not necessarily
disclose all matters in 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 internal control
and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses
as defined above as of May 31, 2003.

This report is intended solely for the information and
use of the Board of Trustees, management and the
Securities and Exchange Commission and is not intended
to be and should not be used by anyone other than
these specified parties.



PricewaterhouseCoopers LLP
July 16, 2003
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