<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>miticletter113006.txt
<DESCRIPTION>INTTERNAL CONTROL LETTER 11-30-06
<TEXT>







REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Trustees and shareholders of Eaton Vance Municipal Income Trust:

In planning and performing our audits of the financial statements of
Eaton Vance Municipals Income Trust (the Trust), as of and for the
year ended November 30, 2006, 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 Funds 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 companys 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 includes policies and
procedures that provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use, or disposition of a
companys 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 companys
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 companys 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 Trusts internal control over financial reporting
was for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in the design or operation of
internal control that might be significant deficiencies or material
weaknesses under standards established by the Public Company Accounting
Oversight Board (United States).  However, as discussed below, we noted
the following deficiency in the operation of the Trusts internal control
over financial reporting that we consider to be a material weakness, as
defined above, as of November 30, 2006.

The Trusts controls related to the review and analysis of the relevant
terms and conditions of certain transfers of securities did not operate
effectively to appropriately determine whether the transfers qualified for
sale accounting under the provisions of Statement of Financial Accounting
Standards No. 140 Accounting for Transfers and Servicing of Financial
Assets and Extinguishments of Liabilities.  As a result of this weakness,
material adjustments to the Trusts financial statements as of and for the
year ended November 30, 2006, were recorded to appropriately account for
such transfers of securities as secured borrowings, rather than sales.
The principal effects of the adjustments on the 2006 financial statements
were to increase assets and liabilities by corresponding and equal amounts,
to increase interest income and interest expense by corresponding and
equal amounts, and to record corresponding and equal adjustments to
realized and unrealized gains and losses, net.  In addition, adjustments
were made to certain ratios in the financial highlights for 2006, and prior
year ratios were restated.  This material weakness was considered in
determining the nature, timing and extent of audit tests applied in our
audit of the Trusts financial statements as of and for the year ended
November 30, 2006, and this report does not affect our report on such
financial statements.

This report is intended solely for the information and use of management,
the Trustees of Eaton Vance 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.

DELOITTE & TOUCHE LLP
Boston, Massachusetts
January 22, 2007
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