<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>2
<FILENAME>auditors.txt
<DESCRIPTION>AUDITORS
<TEXT>

Report of Independent Registered Public Accounting Firm

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
the Alliance National Municipal Income Fund, Inc. (the Fund) for
the year ended October 31, 2004, 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 expect
ed 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 U.S. generally accepted accounting principles.
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 of the Public Company Accounting Oversight Board (United
States). 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, 2004.

This report is intended solely for the information and use of
management and the Board of Directors of the 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 15, 2004






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