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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000887394-02-000002.txt : 20021226
<SEC-HEADER>0000887394-02-000002.hdr.sgml : 20021225
<ACCEPTANCE-DATETIME>20021226100521
ACCESSION NUMBER:		0000887394-02-000002
CONFORMED SUBMISSION TYPE:	NSAR-B/A
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20021031
FILED AS OF DATE:		20021226
EFFECTIVENESS DATE:		20021226

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MUNIYIELD MICHIGAN INSURED FUND INC
		CENTRAL INDEX KEY:			0000890393
		IRS NUMBER:				223196060
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		NSAR-B/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07080
		FILM NUMBER:		02868588

	BUSINESS ADDRESS:	
		STREET 1:		800 SCUDDERS MILL RD
		CITY:			PLAINSBORO
		STATE:			NJ
		ZIP:			08536
		BUSINESS PHONE:		6092822800

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNIYIELD MICHIGAN INSURED FUND INC
		DATE OF NAME CHANGE:	19920929

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNIYIELD MICHIGAN INSURED FUND II INC
		DATE OF NAME CHANGE:	20020620
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B/A
<SEQUENCE>1
<FILENAME>answer.fil
<TEXT>
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008 B000001 A
008 C000001 801-12485
008 D010001 PRINCETON
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008 D030001 08543
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011 A000001 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
011 B000001 8-7221
011 C010001 NEW YORK
011 C020001 NY
011 C030001 10281
011 C040001 1201
012 A000001 THE BANK OF NEW YORK (COMMON)
012 B000001 85-05006
012 C010001 NEW YORK
012 C020001 NY
012 C030001 10286
<PAGE>      PAGE  2
012 A000002 THE BANK OF NEW YORK (PREFERRED)
012 B000002 85-05006
012 C010002 NEW YORK
012 C020002 NY
012 C030002 10286
013 A000001 ERNST & YOUNG LLP
013 B010001 METROPARK
013 B020001 NJ
013 B030001 08830
013 B040001 0471
014 A000001 MLPF&S AND OTHER ML BROKER/DEALER AFFILIATES
014 B000001 8-7221
015 A000001 THE BANK OF NEW YORK
015 B000001 C
015 C010001 NEW YORK
015 C020001 NY
015 C030001 10286
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015 A000002 BANKERS TRUST COMPANY
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015 C010002 NEW YORK
015 C020002 NY
015 C030002 10006
015 E010002 X
015 A000003 J.P. MORGAN CHASE BANK
015 B000003 S
015 C010003 NEW YORK
015 C020003 NY
015 C030003 10017
015 E010003 X
015 A000004 CUSTODIAL TRUST CO.
015 B000004 S
015 C010004 NEW YORK
015 C020004 NY
015 C030004 10167
015 E010004 X
015 A000005 MORGAN GUARANTY TRUST CO. OF NEW YORK
015 B000005 S
015 C010005 NEW YORK
015 C020005 NY
015 C030005 10260
015 E010005 X
018  000000 Y
019 A000000 Y
019 B000000  153
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020 A000001 SALOMON SMITH BARNEY INC.
020 B000001 11-2418191
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<PAGE>      PAGE  3
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022 A000001 MORGAN STANLEY DEAN WITTER & CO.
022 B000001 13-2655998
022 C000001     55963
022 D000001     42570
022 A000002 GOLDMAN, SACHS & CO.
022 B000002 13-5108880
022 C000002     45800
022 D000002     49553
022 A000003 U.S. BANCORP PIPER JAFFRAY INC.
022 B000003 41-0953246
022 C000003     41103
022 D000003     42102
022 A000004 UBS PAINEWEBBER INC.
022 B000004 13-2638166
022 C000004     21239
022 D000004     10978
022 A000005 J.P. MORGAN SECURITIES INC.
022 B000005 13-3224016
022 C000005      9832
022 D000005     16439
022 A000006 SALOMON SMITH BARNEY INC.
022 B000006 11-2418191
022 C000006     15874
022 D000006     10376
022 A000007 BANC ONE SECURITIES CORPORATION
022 B000007 31-1147810
022 C000007      7655
022 D000007      9134
022 A000008 BEAR, STEARNS & CO. INC.
022 B000008 13-3299429
022 C000008      6296
022 D000008      9995
022 A000009 AMB AMRO INCORPORATED
022 B000009 13-3227945
022 C000009      5107
022 D000009     10114
022 A000010 A.G. EDWARDS & SONS, INC.
022 B000010 43-0895447
022 C000010      9216
022 D000010      3169
023 C000000     266561
023 D000000     238745
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SIGNATURE   DONALD C. BURKE
TITLE       TREASURER


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77O RULE 10F-3
<SEQUENCE>3
<FILENAME>mymi77o.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>10F-3 TRANSACTIONS</TITLE>
<META NAME="author" CONTENT="reillhe">
<META NAME="date" CONTENT="12/16/2002">
</HEAD>
<BODY>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=center>MUNIYIELD MICHIGAN INSURED FUND </P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=center>FILE # 811- 6692</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=center>ATTACHMENT 77O</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<TABLE style="margin-left:0pt"><TR><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=103.2 colspan=2><P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000"><B>TRADE DATE</B></P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=228><P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000" align=center><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=center><B>DESCRIPTION OF SECURITY</B></P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=108><P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000" align=center><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000" align=center><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000" align=center><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000" align=center><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000" align=center><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=center><B>ISSUE SIZE </B></P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=108><P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=center><B>AMOUNT PURCHASED</B></P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=132><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=center><B>MEMBER OF UNDERWRITING SYNDICATE FROM WHOM FUND PURCHASED</B></P>
</TD></TR>
<TR><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=1.2>&nbsp;</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=102><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">10/03/2002</P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=228><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">Children's Trust Puerto Rico Tobacco 5.625% 5/15/43</P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=108><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=right>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,171,200,000 </P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=108><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=right>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,000,000 </P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=132><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">Salomon</P>
</TD></TR>
<TR><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=1.2>&nbsp;</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=102><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">10/03/2002</P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=228><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">Children's Trust Puerto Rico Tobacco 5.5% 5/15/39</P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=108><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=right>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,171,200,000 </P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=108><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000" align=right>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,300,000 </P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt; border:0.5pt solid #000000" align=left valign=top width=132><P style="margin:0pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">Salomon</P>
</TD></TR>
</TABLE>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q2 ITEM 405
<SEQUENCE>4
<FILENAME>mymi77q2.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>[FUND NAME]</TITLE>
<META NAME="author" CONTENT="Heather Reilly">
<META NAME="date" CONTENT="12/18/2002">
</HEAD>
<BODY>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>MuniYield Michigan Insured Fund, Inc.</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=center><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>File No. 811-6692</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=center><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>Item No. 77Q2</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=center><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>Compliance with Section 16(a) of the</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center><B>Securities Exchange Act of 1934</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=center><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Mr. Stephen Benham, Secretary to the Registrant, is subject to Section 16 of the Securities Exchange Act of 1934 with respect to the Registrant. &nbsp;A Form 3 should have been filed on his behalf by February 25, 2002; a late filing was executed on July 18, 2002.</P>
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<DOCUMENT>
<TYPE>EX-99.77Q3 CERT
<SEQUENCE>5
<FILENAME>mymi77q3.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Memo</TITLE>
<META NAME="author" CONTENT="stewabr">
<META NAME="date" CONTENT="12/23/2002">
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<BODY>
<I><P style="margin:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:528pt; font-size:10pt; color:#000000"><BR></I></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<BR>
<BR>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><B>Item 77Q3(a)(i)</B></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:40.5pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:1.5pt; line-height:20.75pt; font-size:10pt; color:#000000">The registrant&#146;s certifying officers have reasonably designed such disclosure controls and procedures to ensure material information relating to the registrant is made known to us by others particularly during the period in which this report is being prepared. &nbsp;The registrant&#146;s certifying officers have determined that the registrant&#146;s disclosure controls and procedures are effective based on our evaluation of these controls and procedures as of a date within 90 days prior to the filing date of this report.</P>
<P style="margin:0pt; padding-left:0pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">#</P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<I><P style="margin:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:528pt; font-size:10pt; color:#000000"><BR></I></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<BR>
<P style="margin:0pt; padding-left:40.5pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:20.75pt; font-size:12pt; color:#000000"><B>Item 77Q3(a)(ii)</B></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:45pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:20.75pt; font-size:10pt; color:#000000">There were no significant changes in the registrant&#146;s internal controls or in other factors that could significantly affect these controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.</P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-36pt; line-height:20.75pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">#</P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<I><P style="margin:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:528pt; font-size:10pt; color:#000000"><BR></I></P>
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<BR>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><B>EX-99.77Q3 CERT</B></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-36pt; line-height:20.75pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:77.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:3pt; text-indent:-77.75pt; line-height:12pt; font-size:12pt; color:#000000; border-bottom:0.75pt solid #000000" align=center><B>CERTIFICATION PURSUANT TO SECTION 302</B></P>
<P style="margin:0pt; padding-left:77.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:3pt; text-indent:-77.75pt; line-height:12pt; font-size:12pt; color:#000000; border-bottom:0.75pt solid #000000" align=center><B>OF THE SARBANES-OXLEY ACT OF 2002</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">I, Donald C. Burke, Chief Financial Officer of MuniYield Michigan Insured Fund, Inc., certify that:</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">1.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">I have reviewed this report on Form N-SAR of MuniYield Michigan Insured Fund, Inc.;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">2.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; </P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">3.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Based on my knowledge, the financial information included in this report, and the financial statements on which the financial information is based, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this report;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">4.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">The registrant&#146;s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in rule 30a-2(c) under the Investment Company Act) for the registrant and have:</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">a)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">designed such disclosure controls and procedures to ensure that material information related to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">b)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">evaluated the effectiveness of the registrant&#146;s disclosure controls and procedures as of a date within 90 days prior to the filing date of this report (the &#147;Evaluation Date&#148;); and </P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">c)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">presented in this report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">1.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">The registrant&#146;s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant&#146;s auditors and the audit committee of the registrant&#146;s board of directors (or persons performing the equivalent functions):</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">a)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant&#146;s ability to record, process, summarize, and report financial data and have identified for the registrant&#146;s auditors any material weaknesses in internal controls; and</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">b)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#146;s internal controls; and</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">1.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">The registrant&#146;s other certifying officers and I have indicated in this report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Date: December 23, 2002</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:30.25pt; line-height:12pt; font-size:12pt; color:#000000">_<U>/s/ Donald C. Burke</U>________</P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:30.25pt; line-height:12pt; font-size:12pt; color:#000000">(Donald C. Burke</P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Chief Financial Officer of </P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">MuniYield Michigan Insured Fund, Inc.)</P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt; color:#000000">#</P>
<P style="margin-left:0pt; margin-top:17.5pt; margin-right:0pt; margin-bottom:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<I><P style="margin:0pt; padding-left:-54pt; padding-top:0pt; padding-right:-54.05pt; padding-bottom:0pt; text-indent:528pt; font-size:10pt; color:#000000"><BR></I></P>
<P style="margin:0pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; font-size:10pt; color:#000000"><BR></P>
<BR>
<P style="margin:0pt; padding-left:40.5pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:1.5pt; line-height:20.75pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:0pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-78pt; line-height:20.75pt; font-size:12pt; color:#000000"><B>EX-99.77Q3 CERT</B></P>
<P style="margin:0pt; padding-left:78pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-36pt; line-height:20.75pt; font-size:10pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:77.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:3pt; text-indent:-77.75pt; line-height:12pt; font-size:12pt; color:#000000; border-bottom:0.75pt solid #000000" align=center><B>CERTIFICATION PURSUANT TO SECTION 302</B></P>
<P style="margin:0pt; padding-left:77.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:3pt; text-indent:-77.75pt; line-height:12pt; font-size:12pt; color:#000000; border-bottom:0.75pt solid #000000" align=center><B>OF THE SARBANES-OXLEY ACT OF 2002</B></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:42pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">I, Terry K. Glenn, President of MuniYield Michigan Insured Fund, Inc., certify that:</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">1.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">I have reviewed this report on Form N-SAR of MuniYield Michigan Insured Fund, Inc.;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">2.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; </P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">3.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Based on my knowledge, the financial information included in this report, and the financial statements on which the financial information is based, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this report;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">4.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:18pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">The registrant&#146;s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in rule 30a-2(c) under the Investment Company Act) for the registrant and have:</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">a)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">designed such disclosure controls and procedures to ensure that material information related to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">b)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">evaluated the effectiveness of the registrant&#146;s disclosure controls and procedures as of a date within 90 days prior to the filing date of this report (the &#147;Evaluation Date&#148;); and </P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">c)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">presented in this report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">5. &nbsp;The registrant&#146;s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant&#146;s auditors and the audit committee of the registrant&#146;s board of directors (or persons performing the equivalent functions):</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">a)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant&#146;s ability to record, process, summarize, and report financial data and have identified for the registrant&#146;s auditors any material weaknesses in internal controls; and</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">b)</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:126pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#146;s internal controls; and</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:90pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:-18pt; line-height:12pt; font-size:12pt; color:#000000">6. &nbsp;The registrant&#146;s other certifying officers and I have indicated in this report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">Date: December 23, 2002</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:11pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:30.25pt; line-height:12pt; font-size:12pt; color:#000000">_<U>/s/ Terry K. Glenn</U>________</P>
<P style="margin:0pt; padding-left:41.75pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:30.25pt; line-height:12pt; font-size:12pt; color:#000000">(Terry K. Glenn</P>
<P style="margin-left:0pt; margin-top:0pt; margin-right:0pt; margin-bottom:-12pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">President of </P>
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<P style="margin:0pt; padding-left:72pt; padding-top:0pt; padding-right:-18.05pt; padding-bottom:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">MuniYield Michigan Insured Fund, Inc.)</P>
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<TITLE>Board of Directors</TITLE>
<META NAME="author" CONTENT="Richard C. Hinners Jr">
<META NAME="date" CONTENT="12/23/2002">
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<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=center>Report of Independent Auditors</P>
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<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">To the Shareholders and Board of Directors of </P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">MuniYield Michigan Insured Fund, Inc.:</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000"><BR></P>
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<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=justify>In planning and performing our audit of the financial statements of MuniYield Michigan Insured Fund, Inc. for the year ended October 31, 2002, 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.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=justify><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=justify>The management of MuniYield Michigan Insured Fund, Inc. 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. &nbsp;Generally, internal controls that are relevant to an audit pertain to the entity&#146;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.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=justify><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=justify>Because of inherent limitations in internal control, error or fraud may occur and not be detected. &nbsp;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.</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=justify><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=justify>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. &nbsp;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. &nbsp;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 October 31, 2002.<
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<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt; color:#000000" align=justify><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000" align=justify>This report is intended solely for the information and use of the Board of Directors and management of MuniYield Michigan Insured Fund, Inc., and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.</P>
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<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:324pt; line-height:12pt; font-size:12pt; color:#000000">Ernst &amp; Young LLP</P>
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<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:216pt; font-size:12pt; color:#000000"><BR></P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">MetroPark, New Jersey</P>
<P style="margin-left:0pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; line-height:12pt; font-size:12pt; color:#000000">December 9, 2002</P>
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