-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 MlqOAIVw0geS9Xf4W4dQyA==

<SEC-DOCUMENT>0000842891-01-000003.txt : 20010129
<SEC-HEADER>0000842891-01-000003.hdr.sgml : 20010129
ACCESSION NUMBER:		0000842891-01-000003
CONFORMED SUBMISSION TYPE:	NSAR-A
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20001130
FILED AS OF DATE:		20010125

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MSDW MUNICIPAL INCOME OPPORTUNITIES TRUST
		CENTRAL INDEX KEY:			0000835333
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				133473972
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0530

	FILING VALUES:
		FORM TYPE:		NSAR-A
		SEC ACT:		
		SEC FILE NUMBER:	811-05597
		FILM NUMBER:		1515127

	BUSINESS ADDRESS:	
		STREET 1:		TWO WORLD TRADE CTR
		STREET 2:		C/O DEAN WITTER INTERCAPITAL INC
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10048
		BUSINESS PHONE:		2123292550

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUNICIPAL INCOME OPPORTUNITIES TRUST/MA
		DATE OF NAME CHANGE:	19930721

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLSTATE MUNICIPAL INCOME OPPORTUNITIES TRUST
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLSTATE MUNICIPAL OPPORTUNITIES INCOME TRUST
		DATE OF NAME CHANGE:	19890206
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-A
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>N-SAR (6.1)
<TEXT>

<PAGE>      PAGE  1
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002 A000000 TWO WORLD TRADE CENTER
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012 C030001 07311
013 A000001 DELOITTE & TOUCHE LLP
013 B010001 NEW YORK
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014 A000001 DEAN WITTER REYNOLDS INC.
014 B000001 8-14172
014 A000002 MORGAN STANLEY & CO. INCORPORATED
014 B000002 8-15869
015 A000001 THE BANK OF NEW YORK
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015 C010001 NEW YORK
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<PAGE>      PAGE  4
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022 A000001 EDWARDS (A.G.) & SONS, INC.
022 B000001 43-0895447
022 C000001      4700
022 D000001      7782
022 A000002 SMITH BARNEY SHEARSON INC.
022 B000002 13-1912900
022 C000002      5520
022 D000002      5200
022 A000003 MORGAN (J.P.) SECURITIES INC.
022 B000003 13-3224016
022 C000003      3900
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022 A000004 BANK OF AMERICA SECURITIES LLC.
022 B000004 56-2058405
022 C000004      4000
022 D000004         0
022 A000005 FIRST ALBANY CORP.
022 B000005 14-1391446
022 C000005      2107
022 D000005       550
022 A000006 PAINEWEBBER INC.
022 B000006 13-2638166
022 C000006         0
022 D000006      2495
022 A000007 LEGG MASON WOOD WALKER, INC.
022 B000007 52-0902557
022 C000007      2000
022 D000007         0
022 A000008 GOLDMAN SACHS & CO.
022 B000008 13-5108880
022 C000008      1944
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022 A000009 STATE STREET BANK & TRUST COMPANY
022 B000009 04-1867445
022 C000009      1679
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022 A000010 MERRILL LYNCH, PIERCE, FENNEN & SMITH INC.
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SIGNATURE   BARRY FINK
TITLE       VICE PRESIDENT


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>0002.txt
<TEXT>


                                                            (5)
July 3, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Commissioners:


 We have read the statements made by the below-noted Funds
 (copy attached), which we understand will be filed with the
 Commission, pursuant to Item 77K of Form N-SAR, as part of
 each of the below-noted Fund's Form N-SAR for the period
 ending subsequent to the date of this letter. We agree with
 the statements concerning our Firm to be included in such
Form
 N-SARs.
                                                Commission
                           Fund                     File
Number

Active Assets California Tax-Free Trust           33-41685
Active Assets Institutional Money Trust           333-91725
Active Assets Government Securities Trust         2-71558
Active Assets Money Trust                         2-71560
Active Assets Premier Money Trust                 333-91727
Active Assets Tax-Free Trust                      2-71559
Morgan Stanley Dean Witter Aggressive Equity Fund 333-39579
Morgan Stanley Dean Witter 21st Century Trend Fund  333-
88703 Morgan Stanley Dean Witter American Opportunities
  Fund                                             2-66269
Morgan Stanley Dean Witter Balanced Growth Fund   33-56853
Morgan Stanley Dean Witter Balanced Income Fund   3-56851
Morgan Stanley Dean Witter California Insured
Municipal Income Trust                            33-54606
Morgan Stanley Dean Witter California Quality
Municipal Securities                              33-59282
Morgan Stanley Dean Witter California Tax-Free
  Daily Income Trust                               33-21803
Morgan Stanley Dean Witter California Tax-Free
 Income Fund                                      2-91103
Morgan Stanley Dean Witter Capital Growth Securities33-32519
Morgan Stanley Dean Witter Competitive Edge Fund  333-38297
Morgan Stanley Dean Witter Convertible Securities
  Trust                                            2-97963
Morgan Stanley Dean Witter Developing Growth
Securities Trust                                  2-81151
                                                Commission
                           Fund                     File
Number
Morgan Stanley Dean Witter Diversified Income Trust 33-44782
Morgan Stanley Dean Witter Dividend Growth Securities
 Inc.                                               2-70423
Morgan Stanley Dean Witter Equity Fund              333-
49585
Morgan Stanley Dean Witter European Growth Fund Inc.33-33530
Morgan Stanley Dean Witter Federal Securities Trust 33-10363
Morgan Stanley Dean Witter Financial Services Trust 333-
16177 Morgan Stanley Dean Witter Fund of Funds      333-
30765
Morgan Stanley Dean Witter Global Dividend Growth
Securities                                          33-59004
Morgan Stanley Dean Witter Global Utilities Fund    33-50907
Morgan Stanley Dean Witter Government Income Trust  33-18699
Morgan Stanley Dean Witter Growth Fund              33-45450
Morgan Stanley Dean Witter Hawaii Municipal Trust   33-58175
Morgan Stanley Dean Witter Health Science Trust     33-48189
Morgan Stanley Dean Witter High Income Advantage
Trust                                               33-15361
Morgan Stanley Dean Witter High Income Advantage
Trust II                                            33-23013
Morgan Stanley Dean Witter High Income Advantage
Trust III                                           33-25764
Morgan Stanley Dean Witter High Yield
Securities Inc.                                     2-64782
Morgan Stanley Dean Witter Income Builder Fund      333-
01995
Morgan Stanley Dean Witter Income Securities Inc.   2-46859
Morgan Stanley Dean Witter Information Fund         33-87472
Morgan Stanley Dean Witter Insured California
Municipal Securities                                33-50713
Morgan Stanley Dean Witter Insured Municipal
Bond Trust                                          33-33631
Morgan Stanley Dean Witter Insured Municipal
Income Trust                                        33-46371
Morgan Stanley Dean Witter Insured Municipal
Securities                                          33-50663
Morgan Stanley Dean Witter Insured Municipal Trust  33-43096
Morgan Stanley Dean Witter Intermediate Income
Securities                                          33-24245
Morgan Stanley Dean Witter International Fund       333-
66203
Morgan Stanley Dean Witter International
SmallCap Fund                                       33-53295
Morgan Stanley Dean Witter Japan Fund               333-
00437
Morgan Stanley Dean Witter Latin American
Growth Fund                                         33-46515
Morgan Stanley Dean Witter Limited Term
Municipal Trust                                     33-62158
Morgan Stanley Dean Witter Liquid Asset Fund Inc.   2-53856
                                                Commission
                           Fund                     File
Number

Morgan Stanley Dean Witter Market Leader Trust      333-
15813
Morgan Stanley Dean Witter Mid-Cap Dividend
Growth Securities                                   333-
43135
Morgan Stanley Dean Witter Mid-Cap Equity Trust     33-63685
Morgan Stanley Dean Witter Municipal Income
Opportunities Trust                                 33-22764
Morgan Stanley Dean Witter Municipal Income
Opportunities Trust II                              33-27712
Morgan Stanley Dean Witter Municipal Income
Opportunities Trust III                             33-33598
Morgan Stanley Dean Witter Municipal Income Trust     33-
15283
Morgan Stanley Dean Witter Municipal Income
Trust II                                            33-20697
Morgan Stanley Dean Witter Municipal Income
Trust III                                           33-29765
Morgan Stanley Dean Witter Municipal Premium
Income Trust                                        33-25605
Morgan Stanley Dean Witter Natural Resource
Development Securities Inc.                         2-70421
Morgan Stanley Dean Witter New Discoveries Fund     333-
37936
Morgan Stanley Dean Witter New York Municipal
Money Market Trust                                  33-32763
Morgan Stanley Dean Witter New York Quality
Municipal Securities                                33-59248
Morgan Stanley Dean Witter New York Tax-Free
Income Fund                                         2-95664
Morgan Stanley Dean Witter Next Generation Trust    333-
82729
Morgan Stanley Dean Witter North American
Government Income Trust                             33-46049
Morgan Stanley Dean Witter Pacific Growth Fund Inc. 33-35541
Morgan Stanley Dean Witter Prime Income Trust       333-
67701
Morgan Stanley Dean Witter Quality Municipal
Income Trust                                        33-46372
Morgan Stanley Dean Witter Quality Municipal
Investment Trust                                    33-43000
Morgan Stanley Dean Witter Quality Municipal
Securities                                          33-59284
Morgan Stanley Dean Witter Real Estate Fund         333-
68077
Morgan Stanley Dean Witter S&P 500 Index Fund       333-
29721
Morgan Stanley Dean Witter S&P 500 Select Fund      333-
56609
Morgan Stanley Dean Witter Select Municipal
Reinvestment Fund                                   2-84376
Morgan Stanley Dean Witter Short-Term Bond Fund     33-50857
Morgan Stanley Dean Witter Short-Term U.S.
Treasury Trust                                      33-41187
Morgan Stanley Dean Witter Small Cap Growth Fund    33-48765
Morgan Stanley Dean Witter Special Value Fund       333-
06935
Morgan Stanley Dean Witter Strategist Fund          33-23669



                                                Commission
                           Fund                     File
Number

Morgan Stanley Dean Witter Tax-Exempt
Securities Trust                                    2-66268
Morgan Stanley Dean Witter Tax-Free Daily
Income Trust                                        2-67087
Morgan Stanley Dean Witter Tax-Managed Growth Fund  333-
93935 Morgan Stanley Dean Witter Total Market Index Fund
333-74337 Morgan Stanley Dean Witter Total Return Trust
33-81012
Morgan Stanley Dean Witter U.S. Government Money
Market Trust                                        2-74980
Morgan Stanley Dean Witter U.S. Government
Securities Trust                                    2-86966
Morgan Stanley Dean Witter Utilities Fund           33-18983
Morgan Stanley Dean Witter Value Fund               333-
58643
Morgan Stanley Dean Witter Value-Added
 Market Series                                      33-14629
Morgan Stanley Dean Witter World Wide Income Trust    33-
26375 Morgan Stanley Dean Witter Multi-State Municipal
Series Trust                                        33-37562
Morgan Stanley Dean Witter Select Dimensions
Investment Series                                   33-54047
Morgan Stanley Dean Witter Variable Investment
 Series                                             2-82510
TCW/DW Term Trust 2000                              33-64472
TCW/DW Term Trust 2002                              33-51482
TCW/DW Term Trust 2003                              33-57252

Very truly yours,



PricewaterhouseCoopers LLP




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>0003.txt
<TEXT>




Change in Independent Accountant


On  July  1,  2000  PricewaterhouseCoopers LLP  resigned  as
independent accountants of the Fund.

The  reports of PricewaterhouseCoopers LLP on the  financial
statements  of  the  Fund  for the  past  two  fiscal  years
contained  no adverse opinion or disclaimer of  opinion  and
were  not  qualified  or modified as to  uncertainty,  audit
scope or accounting principle.

In connection with its audits for the two most recent fiscal
years  and  through    July  1, 2000,  there  have  been  no
disagreements with PricewaterhouseCoopers LLP on any  matter
of  accounting principles or practices, financial  statement
disclosure,   or   auditing  scope   or   procedure,   which
disagreements  if  not  resolved  to  the  satisfaction   of
PricewaterhouseCoopers LLP would have caused  them  to  make
reference   thereto  in  their  report  on   the   financial
statements for such years.

The  Fund  has  requested  that  PricewaterhouseCoopers  LLP
furnish  it  with  a  letter addressed to  the  SEC  stating
whether or not it agrees with the above statements.  A  copy
of such letter, dated July 3, 2000 is filed as an Exhibit to
this Form           N -SAR.

The   Fund,   with   the   approval   of   its   Board    of
Directors/Trustees and its Audit Committee, engaged Deloitte
&  Touche LLP as its new independent accountants as of  July
1, 2000.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
