-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IXG3JLHlxePj22tjmS38r41DIqz8OGYqkmKKfkDy2REx8Kcu78YlLC9rnSqVS5DD
 /2hceaLqwDd65BTExwDrUw==

<SEC-DOCUMENT>0001325358-08-000341.txt : 20080730
<SEC-HEADER>0001325358-08-000341.hdr.sgml : 20080730
<ACCEPTANCE-DATETIME>20080730094204
ACCESSION NUMBER:		0001325358-08-000341
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080531
FILED AS OF DATE:		20080730
DATE AS OF CHANGE:		20080730
EFFECTIVENESS DATE:		20080730

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MORGAN STANLEY MUNICIPAL INCOME OPPORTUNITIES TRUST
		CENTRAL INDEX KEY:			0000835333
		IRS NUMBER:				133473972
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0530

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05597
		FILM NUMBER:		08977498

	BUSINESS ADDRESS:	
		STREET 1:		522 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		800-869-6397

	MAIL ADDRESS:	
		STREET 1:		522 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MSDW MUNICIPAL INCOME OPPORTUNITIES TRUST
		DATE OF NAME CHANGE:	19981221

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>MAIN DOCUMENT
<TEXT>
000 B000000 05/31/2008
000 C000000 0000835333
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 B
001 A000000 Morgan Stanley Municipal Income Opportunities Trust
001 B000000 811-05597
001 C000000 2122966990
002 A000000 522 Fifth Avenue
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10036
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000 0
008 A000001 MORGAN STANLEY INVESTMENT ADVISORS INC.
008 B000001 A
008 C000001 801-42061
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10036
010 A000001 MORGAN STANLEY SERVICES COMPANY INC.
010 B000001 8-00000
010 C010001 JERSEY CITY
010 C020001 NJ
010 C030001 07311
012 A000001 COMPUTERSHARE TRUST COMPANY, N.A.
012 B000001 84-00000
012 C010001 PROVIDENCE
012 C020001 RI
012 C030001 02940
012 C040001 3078
013 A000001 DELOITTE & TOUCHE LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10281
014 A000001 ARAB MALAYSIA SECURITIES
014 B000001 8-00000
014 A000002 CHINA INTERNATIONAL CAPITAL CORPORATION LTD
014 B000002 8-00000
014 A000003 HC SECURITIES
014 B000003 8-00000
014 A000004 JM MS FIXED INCOME SECURITIES PRIVATE LIMITED
014 B000004 8-00000
014 A000005 JM MORGAN STANLEY PRIVATE LIMITED
014 B000005 8-00000
014 A000006 JM MORGAN STANLEY SECURITIES PRIVATE LIMITED
014 B000006 8-00000
014 A000007 JM MORGAN STANLEY RETAIL SERVICES PRIVATE LTD
014 B000007 8-00000
014 A000008 MORGAN STANLEY & CO., INCORPORATED
014 B000008 8-15869
014 A000009 MORGAN STANLEY & CO. LIMITED
014 B000009 8-00000
014 A000010 MORGAN STANLEY ASIA LIMITED
014 B000010 8-00000
014 A000011 MORGAN STANLEY CANADA LIMITED
014 B000011 8-00000
014 A000012 MORGAN STANLEY QUILTER LIMITED
014 B000012 8-00000
014 A000013 MS DEAN WITTER AUSTRALIA SECURITIES LIMITED
014 B000013 8-00000
014 A000014 MORGAN STANLEY JAPAN LIMITED
014 B000014 8-00000
014 A000015 PRIME DEALER SERVICES CORP.
014 B000015 8-47025
014 A000016 MORGAN STANLEY, S.V., S.A.
014 B000016 8-00000
014 A000017 MORGAN STANLEY DW INC.
014 B000017 8-14172
014 A000018 MORGAN STANLEY INTERNATIONAL LIMITED
014 B000018 8-00000
014 A000019 MORGAN STANLEY SECURITIES LIMITED
014 B000019 8-00000
014 A000020 MORGAN STANLEY BANK AG
014 B000020 8-00000
014 A000021 MORGAN STANLEY DISTRIBUTION INC.
014 B000021 8-44766
014 A000022 MORGAN STANLEY DISTRIBUTORS INC.
014 B000022 8-45262
014 A000023 MORGAN STANLEY MARKET PRODUCTS INC.
014 B000023 8-37795
014 A000024 MS SECURITIES SERVICES INC.
014 B000024 8-26804
014 A000025 VAN KAMPEN FUNDS INC.
014 B000025 8-19412
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02111
015 E010001 X
018  000000 Y
019 A000000 Y
019 B000000  102
019 C000000 MORGANSTAN
020 A000001 Goldman Sachs, & Co.
020 B000001 13-5108880
020 C000001      2
021  000000        2
022 A000001 LIQUIDITY FUNDS TA
022 B000001 30-6067219
022 C000001    300636
022 D000001      6075
022 A000002 CITIGROUP GLOBAL MARKET INC.
022 B000002 11-2418191
022 C000002     16767
022 D000002     19918
022 A000003 MORGAN (J.P.) SECURITIES INC.
022 B000003 13-3224016
022 C000003     10480
022 D000003      8749
022 A000004 BANC OF AMERICA SECUIRTIES LLC.
022 B000004 56-2058405
022 C000004      6781
022 D000004      8478
022 A000005 BEAR, STEARNS & CO. INC.
022 B000005 13-3299429
022 C000005      8219
022 D000005      4093
022 A000006 UBS FINANCIAL SERVICES INC.
022 B000006 13-3873456
022 C000006         0
022 D000006      8906
022 A000007 DEPFA BANK, PLC
022 B000007 98-0375388
022 C000007      3722
022 D000007      5110
022 A000008 ZIEGLER SECURITIES
022 B000008 39-0727640
022 C000008      5653
022 D000008       189
022 A000009 RAYMOND JAMES & ASSOCIATES, INC.
022 B000009 59-1237041
022 C000009      4080
022 D000009      1055
022 A000010 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000010 13-5674085
022 C000010      3611
022 D000010       911
023 C000000     386861
023 D000000      89713
024  000000 N
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 Y
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
045  000000 Y
046  000000 N
047  000000 Y
048  000000  0.500
048 A010000        0
048 A020000 0.000
048 B010000        0
048 B020000 0.000
048 C010000        0
048 C020000 0.000
048 D010000        0
048 D020000 0.000
048 E010000        0
048 E020000 0.000
048 F010000        0
048 F020000 0.000
048 G010000        0
048 G020000 0.000
048 H010000        0
048 H020000 0.000
048 I010000        0
048 I020000 0.000
048 J010000        0
048 J020000 0.000
048 K010000        0
048 K020000 0.000
049  000000 N
050  000000 N
051  000000 N
052  000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 Y
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 Y
054 H000000 N
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 Y
054 M000000 Y
054 N000000 N
054 O000000 Y
055 A000000 N
055 B000000 N
056  000000 Y
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 Y
060 B000000 Y
061  000000        0
062 A000000 Y
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   0.0
062 F000000   0.0
062 G000000   0.0
062 H000000   0.0
062 I000000   0.0
062 J000000   0.0
062 K000000   0.0
062 L000000   0.3
062 M000000   0.0
062 N000000   0.0
062 O000000  98.0
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000 21.5
064 A000000 Y
064 B000000 N
066 A000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 N
070 B010000 N
070 B020000 N
070 C010000 Y
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 Y
070 E020000 Y
070 F010000 N
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 N
070 K020000 N
070 L010000 Y
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 Y
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000     58136
071 B000000     55797
071 C000000    161044
071 D000000   35
072 A000000 12
072 B000000    10306
072 C000000       92
072 D000000        0
072 E000000        0
072 F000000      764
072 G000000      122
072 H000000        0
072 I000000       18
072 J000000        9
072 K000000        0
072 L000000       50
072 M000000        9
072 N000000        0
072 O000000        0
072 P000000      352
072 Q000000        0
072 R000000       39
072 S000000       23
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000       61
072 X000000     1447
072 Y000000       10
072 Z000000     8961
072AA000000     2603
072BB000000     4979
072CC010000        0
072CC020000    14730
072DD010000     9639
072DD020000        0
072EE000000        0
073 A010000   0.4900
073 A020000   0.0000
073 B000000   0.0000
073 C000000   0.0000
074 A000000      113
074 B000000        0
074 C000000      500
074 D000000   156645
074 E000000        0
074 F000000        0
074 G000000        0
074 H000000        0
074 I000000        0
074 J000000      235
074 K000000        0
074 L000000     2952
074 M000000       17
074 N000000   160462
074 O000000      579
074 P000000       85
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000    14838
074 S000000
074 T000000   144960
074 U010000    19650
074 U020000        0
074 V010000     7.38
074 V020000     0.00
074 W000000   0.0000
074 X000000      423
074 Y000000        0
075 A000000        0
075 B000000   152095
076  000000     7.66
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
077 Q010000 N
077 Q020000 N
077 Q030000 N
078  000000 N
080 A000000 ICI MUTUAL INSURANCE COMPANY
080 B000000 XL, FEDERAL INC. CO., & OTHERS
080 C000000    85000
081 A000000 Y
081 B000000 101
082 A000000 Y
082 B000000      150
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
086 A010000      0
086 A020000      0
086 B010000     36
086 B020000    257
086 C010000      0
086 C020000      0
086 D010000      0
086 D020000      0
086 E010000      0
086 E020000      0
086 F010000      0
086 F020000      0
087 A010000 SHARES OF BENEFICIAL INTEREST
087 A020000 62621Q101
087 A030000 OIA
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 N
SIGNATURE   Y. Barg
TITLE        Supervisor
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>muniopp77b.htm
<TEXT>
<HTML>
<HEAD></HEAD>
<BODY>
<PRE>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees of
Morgan Stanley Municipal Income Opportunities Trust:

In planning and performing our audit of the financial statements of Morgan Stanley Municipal Income Opportunities Trust (the &#147;Fund&#148;) as of and for the year ended May 31, 2008, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund's internal control over financial reporting, including controls over 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 Fund's internal control over financial reporting.  Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting.  In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls.  A fund's 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.  A fund's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and 
expenditures of the fund are being made only in accordance with authorizations of management and trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a fund's 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 deficiency in internal control over financial reporting 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 material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the fund's annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States).  However, we noted no deficiencies in the Fund's 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 May 31, 2008.

This report is intended solely for the information and use of management and the Board of Trustees of Morgan Stanley Municipal Income Opportunities Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.




New York, New York
July 28, 2008
</PRE>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
