<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>audit.txt
<DESCRIPTION>AUDIT FILE
<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
Alliance National Municipal Income Fund, Inc. (the Fund) as of and
for the year ended October 31, 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
the Funds internal control over financial reporting.  Accordingly, we
express no such opinion.

The management of the Fund is responsible forestablishing and maintaining
effective internal control over financialreporting. In fulfilling this
responsibility, estimates and judgments by management are required to
assess the expected benefits and related costs of controls. A companys
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 companys 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 companys ability to
initiate, authorize, record, process or report external financial data
reliably in accordance with generally accepted accounting principles such
that there is more than a remote likelihood that a misstatement of the
companys 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 the Funds internal control overfinancial 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 the Funds 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 October 31,
2006.


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 19, 2006



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