<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>ex77b.txt
<DESCRIPTION>AUDITOR'S LETTER
<TEXT>




Report of Ernst & Young LLP, Independent Auditors

To the Shareholders and
Board of Trustees of Scudder Municipal Income Trust

In planning and performing our audit of the financial statements of
Scudder
Municipal Income Trust for the year ended November 30, 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 Scudder Municipal Income Trust 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 entity's objective of preparing financial
statements for
external purposes that are fairly presented in conformity with accounting
principles generally accepted in the United States.  Those controls
include the
safeguarding of assets against unauthorized acquisition, use, or
disposition.

Because of inherent limitations in internal control, error 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 it may become inadequate because of
changes
in conditions or that the effectiveness of the 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 November
30, 2003.

This report is intended solely for the information and use of management
and
the Board of Trustees of Scudder 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.


        			Ernst &
Young LLP

Boston, Massachusetts
January 21, 2004



</TEXT>
</DOCUMENT>
