<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>p228nsarletter05312006.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
Report of Independent Registered Public Accounting Firm


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


In planning and performing our audits of the financial statements of
PIMCO Municipal Income Fund II (the Fund) as of and for the year
ended May 31, 2006, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered
the Funds 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 Funds 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 funds 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
over financial reporting includes policies and procedures that
provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a funds 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 funds 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
funds annual or interim financial statements that is more than
inconsequential will not be prevented or detected.  A material
weakness is a control deficiency, or combination of control
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 Funds 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 over financial reporting 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 Funds 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 May 31, 2006.

This report is intended solely for the information and use of
management and the Board of Trustees of PIMCO Municipal Income Fund
II 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
New York, New York
July 18, 2006

</TEXT>
</DOCUMENT>
