<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>ex77b.txt
<TEXT>

Report of Independent Registered Public Accounting Firm

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

In planning and performing our audits of the financial statements
of Scudder Municipal Income Trust as of and for the year ended
November 30, 2005, in accordance with the standards of the
Public Company Accounting Oversight Board (United States),
we considered their 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 Scudder Municipal
Income Trust's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of Scudder Municipal Income 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 company's
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 company's 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 company's ability to initiate, authorize,
record, process or report financial data reliably in accordance
with generally accepted accounting principles such that there is
more than a remote likelihood that a misstatement of the
company's 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 Scudder Municipal Income Trust's 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 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 Scudder
Municipal Income Trust's internal control over financial
reporting and its operation, including controls for safeguarding
securities that we consider to be a material weakness as defined
above as of November 30, 2005.

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.


							/s/Ernst
& Young LLP

Boston, MA
January 20, 2006

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