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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001236835-07-000102.txt : 20070727
<SEC-HEADER>0001236835-07-000102.hdr.sgml : 20070727
<ACCEPTANCE-DATETIME>20070727170741
ACCESSION NUMBER:		0001236835-07-000102
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070531
FILED AS OF DATE:		20070727
DATE AS OF CHANGE:		20070727
EFFECTIVENESS DATE:		20070727

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO MUNICIPAL INCOME FUND II
		CENTRAL INDEX KEY:			0001170299
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21076
		FILM NUMBER:		071007370

	BUSINESS ADDRESS:	
		STREET 1:		1345 AVENUE OF THE AMERICAS, 47TH FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>PIMCO MUNICIPAL INCOME FUND II ANNUAL NSAR
<TEXT>
<PAGE>      PAGE  1
000 B000000 05/31/2007
000 C000000 0001170299
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 PIMCO MUNICIPAL INCOME FUND II
001 B000000 811-21076
001 C000000 2127393371
002 A000000 1345 AVENUE OF THE AMERICAS
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10105
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
008 A000001 ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT LLC
008 B000001 A
008 C000001 801-31227
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10105
008 A000002 PACIFIC INVESTMENT MANAGEMENT COMPANY LLC
008 B000002 S
008 C000002 801-48187
008 D010002 NEWPORT BEACH
008 D020002 CA
008 D030002 92660
010 A000001 ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT LLC
010 B000001 801-31227
010 C010001 NEW YORK
010 C020001 NY
010 C030001 10105
011 A000001 UBS WARBURG
011 B000001 8-07346
011 C010001 STAMFORD
011 C020001 CT
011 C030001 06901
011 A000002 MERRILL LYNCH & CO.
011 B000002 8-42903
011 C010002 NEW YORK
011 C020002 NY
011 C030002 10080
011 A000003 AG EDWARDS & SONS, INC.
<PAGE>      PAGE  2
011 B000003 8-03548
011 C010003 ST. LOUIS
011 C020003 MO
011 C030003 63103
011 A000004 FIRST UNION SECURITIES, INC.
011 B000004 8-37180
011 C010004 CHARLOTTE
011 C020004 NC
011 C030004 28288
011 A000005 PRUDENTIAL SECURITIES
011 B000005 8-04060
011 C010005 NEW YORK
011 C020005 NY
011 C030005 10013
011 A000006 QUICK & REILLY, INC.
011 B000006 8-17986
011 C010006 NEW YORK
011 C020006 NY
011 C030006 10004
011 A000007 RAYMOND JAMES & ASSOCIATES, INC.
011 B000007 8-04393
011 C010007 ST. PETERSBURG
011 C020007 FL
011 C030007 33733
012 A000001 PFPC INC.
012 B000001 84-58023
012 C010001 PROVIDENCE
012 C020001 RI
012 C030001 02940
013 A000001 PRICEWATERHOUSECOOPERS LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10017
014 A000001 DRESDNER BANK AG
014 B000001 8-12859
014 A000002 DRESDNER KLEINWORT WASSERSTEIN SECURITIES LLC
014 B000002 8-49647
014 A000003 DRESDNER KLEINWORT BENSON
014 B000003 8-00000
014 A000004 GRANTCHESTER SECURITIES
014 B000004 8-00000
015 A000001 STATE STREET CORP.
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02105
015 E010001 X
018  000000 Y
019 A000000 Y
019 B000000   71
019 C000000 ALLIANZGLO
<PAGE>      PAGE  3
020 A000001 THE GOLDMAN SACHS GROUP, INC.
020 B000001 13-4019460
020 C000001    208
020 A000002 LEHMAN BROTHERS HOLDINGS, INC.
020 B000002 13-3216325
020 C000002     82
020 A000003 DEUTSCHE BANK AG
020 B000003 13-2944980
020 C000003     24
020 A000004 JPMORGAN CHASE & CO.
020 B000004 13-2624428
020 C000004      2
021  000000      316
022 A000001 MORGAN STANLEY
022 B000001 36-3145972
022 C000001     32977
022 D000001     47593
022 A000002 BEAR STEARNS COS., INC.
022 B000002 13-3286161
022 C000002     70104
022 D000002      3700
022 A000003 LEHMAN BROTHERS HOLDINGS, INC.
022 B000003 13-3216325
022 C000003     27294
022 D000003     22504
022 A000004 JPMORGAN CHASE & CO.
022 B000004 13-2624428
022 C000004      8499
022 D000004     17540
022 A000005 CITIGROUP, INC.
022 B000005 52-1568099
022 C000005         0
022 D000005     12570
022 A000006 A.G. EDWARDS & SONS, INC.
022 B000006 43-0895447
022 C000006      1800
022 D000006      7368
022 A000007 GEORGE K. BAUM & CO.
022 B000007 43-1661917
022 C000007      7894
022 D000007         0
022 A000008 THE GOLDMAN SACHS GROUP, INC.
022 B000008 13-4019460
022 C000008      6921
022 D000008         0
022 A000009 FIRST ALBANY COS., INC.
022 B000009 22-2655804
022 C000009         0
022 D000009      6433
022 A000010 PIPER JAFFRAY COS.
022 B000010 41-0953246
<PAGE>      PAGE  4
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023 D000000     124884
024  000000 N
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<PAGE>      PAGE  5
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<PAGE>      PAGE  6
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<PAGE>      PAGE  7
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<PAGE>      PAGE  8
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<PAGE>      PAGE  9
075 A000000        0
075 B000000  1386639
076  000000    15.42
077 A000000 Y
077 B000000 Y
078  000000 N
080 A000000 ICI MUTUAL INSURANCE COMPANY
080 C000000   165000
081 A000000 Y
081 B000000 152
082 A000000 Y
082 B000000      250
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 N
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086 C020000      0
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086 E020000      0
086 F010000      0
086 F020000      0
087 A010000 COMMON
087 A020000 72200W106
087 A030000 PML
087 B010000 PREFERRED SERIES A
087 B020000 72200W205
087 C010000 PREFERRED SERIES B
087 C020000 72201A304
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 Y
SIGNATURE   LARRY ALTADONNA
TITLE       TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>p228pwcletter07262007.txt
<DESCRIPTION>AUDITOR 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, 2007,
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, 2007.

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
July 26, 2007
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
