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

Report of Independent Registered Public
Accounting Firm

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

In planning and performing our audit of
the financial statements of DWS Municipal
Income Trust
(formerly Scudder Municipal Income 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 DWS Municipal
Income Trust's internal control over
financial reporting.  Accordingly, we
express no such
opinion.

The management of DWS 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 DWS 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 DWS
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, 2006.

This report is intended solely for the
information and use of management and the
Board of
Trustees of DWS 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, Massachusetts
January 24, 2007
</TEXT>
</DOCUMENT>
