<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>b77.txt
<TEXT>
Report of Ernst & Young LLP, Independent Auditors
Board of Trustees
of MFS Multimarket Income Trust

In  planning  and  performing  our  audit  of the  financial  statements  of MFS
Multimarket Income Trust, ("the Fund") for the period ended October 31, 2001, we
considered its internal control, including control activities for safeguarding
securities, 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, and 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 expected  benefits and related costs of
internal  control.  Generally, internal controls that are relevant to an audit
pertain to the entity's objective of preparing financial statements for external
purposes  that are  fairly presented in conformity with  generally  accepted
accounting  principles.  Those internal controls include the  safeguarding  of
assets against unauthorized acquisition, use or disposition.

Because of inherent limitations in internal control, misstatements due to errors
or fraud may occur and not be detected.  Also, projections of any evaluation of
internal control to future periods are subject to the risk that internal control
may become  inadequate  because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

Our consideration of internal control would not necessarily disclose all matters
in  internal  control that  might  be  material  weaknesses under standards
established by the  American Institute of Certified Public  Accountants. A
material weakness is a condition in which the design or operation of one or more
of the specific internal control components does not reduce to a relatively low
level the risk  that  errors  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,
including control activities for safeguarding securities, and its operation that
we consider to be material weaknesses as defined above as of October 31, 2001.

This  report is  intended  solely  for the  information  and use of the Board of
Trustees and management of the Fund 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
Boston, Massachusetts
December 7, 2001

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