<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>auditor.txt
<DESCRIPTION>REPORT OF INTERNAL CONTROL
<TEXT>


Report of Independent Auditors

To the Shareholders and
Board of Directors of Alliance National Municipal Income Fund, Inc.

In planning and performing our audit of the financial statements of
Alliance National Municipal Income Fund, Inc. (the Fund) for the year
ended October 31, 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 the Fund 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 entitys 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
October 31, 2003.

This report is intended solely for the information and use of management
and the Board of Directors of Alliance National Municipal Income 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.


							Ernst & Young LLP
New York, New York
December 12, 2003





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