<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>aud.txt
<DESCRIPTION>AUDIT
<TEXT>
Report of Independent Registered Public Accounting Firm

Board of Trustees and Shareholders
Evergreen Multi-Sector Income Fund

We have audited the accompanying statement of assets
and liabilities, including the schedule of
investments, of the Evergreen Multi-Sector
Income Fund (formerly Evergreen Managed Income
Fund) as of October 31, 2007 and the related
statement of operations for the year then ended,
statements of changes in net assets for each
of the years in the two-year period then
ended and the financial highlights for each
of the years in the four-year period then
ended and the period from June 25, 2003
(commencement of operations) to October 31,
2003.  These financial statements and
financial highlights are the responsibility
of the Funds management.  Our responsibility
is to express an opinion on these financial
statements and financial highlights based on
our audits.

We conducted our audits in accordance with
the standards of the Public Company Accounting
Oversight Board (United States).  Those
standards require that we plan and perform the
audit to obtain reasonable assurance about
whether the financial statements and financial
highlights are free of material misstatement.
An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures
in the financial statements.  Our procedures
included confirmation of securities owned as
of October 31, 2007 by correspondence with
the custodian and brokers, or by other
appropriate auditing procedures where
replies from brokers were not received.
An audit also includes assessing the
accounting principles used and significant
estimates made by management, as well as
evaluating the overall financial statement
presentation.  We believe that our audits
provide a reasonable basis for our opinion.

In our opinion, the financial statements and
financial highlights referred to above
present fairly, in all material respects,
the financial position of the Evergreen
Multi-Sector Income Fund as of October 31, 2007,
the results of its operations, changes in
its net assets and financial highlights for
each of the years or periods described above,
in conformity with U.S. generally accepted
accounting principles.



Boston, Massachusetts
December 27, 2007


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