<DOCUMENT>
<TYPE>EX-99.102P3 CERT
<SEQUENCE>6
<FILENAME>p3b77.txt
<TEXT>


                                SUB-ITEM 102P3(b)

                          MFS Multimarket Income Trust

Messrs. J. Atwood Ives and Ward Smith, members of the Audit Committee, have been
determined  by the Board of Trustees in their  reasonable  business  judgment to
meet the  definition  of  "audit  committee  financial  expert"  as such term is
defined in the instructions to Form N-SAR. In addition,  Messrs.  Ives and Smith
are  both  "independent"  members  of the  Audit  Committee  as  defined  in the
instructions to Form N-SAR.




</TEXT>
</DOCUMENT>
