<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>5
<FILENAME>b77.txt
<TEXT>
                Report of Ernst & Young LLP, Independent Auditors

To the Shareholders and 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 year ended October 31, 2002, we
considered its internal control,  including control  activities for safeguarding
securities,  in order 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, 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
controls.  Generally,  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 accounting principles generally accepted
in the United States.  Those controls include the safeguarding of assets against
unauthorized acquisition, use, or disposition.

Because of inherent  limitations in internal  control,  error or fraud may occur
and not be detected.  Also,  projection of any evaluation of internal control to
future periods is subject to the risk that it may become  inadequate  because of
changes in conditions or that the  effectiveness of the design and operation 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 internal control components does not reduce to a relatively low level the
risk  that  misstatements  caused  by error 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  and  its  operation,   including  controls  for  safeguarding
securities  that we consider to be material  weaknesses  as defined  above as of
October 31, 2002.

This report is intended solely for the information and use of management and the
Board of  Trustees  of MFS  Multimarket  Income  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.

                                                              Ernst & Young LLP


Boston, Massachusetts
December 6, 2002

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