-----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,
 GAu/+psvlxqRTcC5qR2ESswhvKd7GNxyyQTQ+zySyAptZ2YUAyma5PJyI80fLTR3
 KDZ3+EKYTZ7scrcVQbqvyQ==

<SEC-DOCUMENT>0000912938-04-000669.txt : 20041228
<SEC-HEADER>0000912938-04-000669.hdr.sgml : 20041228
<ACCEPTANCE-DATETIME>20041228151604
ACCESSION NUMBER:		0000912938-04-000669
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20041031
FILED AS OF DATE:		20041228
DATE AS OF CHANGE:		20041228
EFFECTIVENESS DATE:		20041228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS MULTIMARKET INCOME TRUST
		CENTRAL INDEX KEY:			0000809173
		IRS NUMBER:				046562226
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04975
		FILM NUMBER:		041228451

	BUSINESS ADDRESS:	
		STREET 1:		500 BOYLSTON ST
		STREET 2:		15TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116
		BUSINESS PHONE:		18006372929

	MAIL ADDRESS:	
		STREET 1:		500 BOYLSTON STREET
		STREET 2:		15TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS HIGH YIELD MARKETS TRUST
		DATE OF NAME CHANGE:	19870204
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<TEXT>
<PAGE>      PAGE  1
000 B000000 10/31/2004
000 C000000 0000809173
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 MFS MULTIMARKET INCOME TRUST
001 B000000 811-4975
001 C000000 6179545000
002 A000000 500 BOYLSTON STREET
002 B000000 BOSTON
002 C000000 MA
002 D010000 02116
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
008 A000001 MASSACHUSETTS FINANCIAL SERVICES COMPANY
008 B000001 A
008 C000001 801-17352
008 D010001 BOSTON
008 D020001 MA
008 D030001 02116
010 A000001 MASSACHUSETTS FINANCIAL SERVICES COMPANY
010 B000001 801-17352
010 C010001 BOSTON
010 C020001 MA
010 C030001 02116
012 A000001 MFS SERVICE CENTER, INC.
012 B000001 84-1316
012 C010001 BOSTON
012 C020001 MA
012 C030001 02116
013 A000001 ERNST & YOUNG LLP
013 B010001 BOSTON
013 B020001 MA
013 B030001 02116
015 A000001 STATE STREET BANK & TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02110
015 E010001 X
015 A000002 JPMORGAN CHASE BANK
015 B000002 C
<PAGE>      PAGE  2
015 C010002 NEW YORK
015 C020002 NY
015 C030002 10081
015 E040002 X
015 A000003 THE BANK OF NEW YORK
015 B000003 S
015 C010003 NEW YORK
015 C020003 NY
015 C030003 10286
015 E010003 X
018  000000 Y
019 A000000 N
019 B000000    0
020 A000001 CREDIT RESEARCH & TRADING LLC
020 B000001 00-0000000
020 C000001      6
020 A000002 BEAR STEARNS COMPANIES, INC.
020 B000002 13-3299429
020 C000002      1
021  000000        7
022 A000001 GOLDMAN SACHS GROUP, INC.
022 B000001 13-5108880
022 C000001   2392572
022 D000001      8471
022 A000002 MORGAN STANLEY
022 B000002 13-2655998
022 C000002    624659
022 D000002     14490
022 A000003 MERRILL LYNCH & CO.
022 B000003 13-5674085
022 C000003    273313
022 D000003     36780
022 A000004 GENERAL ELEC CAP CORP.
022 B000004 06-1109503
022 C000004    181708
022 D000004         0
022 A000005 J.P. MORGAN CHASE & CO.
022 B000005 13-3224017
022 C000005     45560
022 D000005     35679
022 A000006 CREDIT SUISSE GROUP
022 B000006 13-5659485
022 C000006     48970
022 D000006     22254
022 A000007 CITIGROUP, INC.
022 B000007 13-3187336
022 C000007     33362
022 D000007     33042
022 A000008 BANK OF NEW YORK COMPANY, INC.
022 B000008 13-3878175
022 C000008     18414
<PAGE>      PAGE  3
022 D000008     23393
022 A000009 GENERAL MOTORS ACCEPTANCE CORP.
022 B000009 00-0000000
022 C000009     40793
022 D000009         0
022 A000010 UBS AG
022 B000010 13-2638166
022 C000010     15020
022 D000010     20563
023 C000000    3872467
023 D000000     361907
024  000000 Y
025 A000001 GOLDMAN SACHS GROUP, INC.
025 B000001 13-5108880
025 C000001 D
025 D000001   17422
025 A000002 MORGAN STANLEY
025 B000002 13-2655998
025 C000002 D
025 D000002    6373
025 A000003 CREDIT SUISSE GROUP
025 B000003 13-5659485
025 C000003 D
025 D000003    3061
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
028 A010000         0
028 A020000         0
028 A030000         0
028 A040000         0
028 B010000         0
028 B020000         0
028 B030000         0
028 B040000         0
028 C010000         0
028 C020000         0
028 C030000         0
028 C040000         0
028 D010000         0
028 D020000         0
028 D030000         0
028 D040000         0
028 E010000         0
<PAGE>      PAGE  4
028 E020000         0
028 E030000         0
028 E040000         0
028 F010000         0
028 F020000         0
028 F030000         0
028 F040000         0
028 G010000         0
028 G020000         0
028 G030000         0
028 G040000         0
028 H000000         0
030 A000000      0
030 B000000  0.00
030 C000000  0.00
031 A000000      0
031 B000000      0
032  000000      0
033  000000      0
035  000000      0
036 B000000      0
038  000000      0
042 A000000   0
042 B000000   0
042 C000000   0
042 D000000   0
042 E000000   0
042 F000000   0
042 G000000   0
042 H000000   0
043  000000      0
044  000000      0
045  000000 Y
046  000000 N
047  000000 N
048  000000  0.000
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
<PAGE>      PAGE  5
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 Y
051  000000 N
052  000000 N
053 A000000 Y
053 B000000 N
053 C000000 Y
054 A000000 Y
054 B000000 N
054 C000000 N
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 N
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 N
054 O000000 N
055 A000000 N
055 B000000 N
056  000000 Y
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 N
060 B000000 N
061  000000        0
062 A000000 Y
062 B000000   0.0
062 C000000   0.0
062 D000000   2.6
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   0.0
062 M000000   4.9
<PAGE>      PAGE  6
062 N000000   1.9
062 O000000   0.0
062 P000000   0.0
062 Q000000  90.0
062 R000000   0.6
063 A000000   0
063 B000000 10.3
064 A000000 N
064 B000000 N
066 A000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 Y
070 B010000 Y
070 B020000 N
070 C010000 Y
070 C020000 Y
070 D010000 Y
070 D020000 N
070 E010000 Y
070 E020000 Y
070 F010000 Y
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 Y
070 H020000 N
070 I010000 Y
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 Y
070 K020000 N
070 L010000 Y
070 L020000 Y
070 M010000 Y
070 M020000 Y
070 N010000 Y
070 N020000 N
070 O010000 N
070 O020000 N
070 P010000 Y
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 Y
070 R020000 N
071 A000000    322678
<PAGE>      PAGE  7
071 B000000    340877
071 C000000    545834
071 D000000   59
072 A000000 12
072 B000000    36458
072 C000000       25
072 D000000        0
072 E000000        0
072 F000000     4038
072 G000000       52
072 H000000        0
072 I000000      199
072 J000000      316
072 K000000       48
072 L000000       65
072 M000000       93
072 N000000        0
072 O000000        0
072 P000000        0
072 Q000000        0
072 R000000       46
072 S000000       10
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000      454
072 X000000     5321
072 Y000000       15
072 Z000000    31177
072AA000000    11783
072BB000000        0
072CC010000     3021
072CC020000        0
072DD010000    32541
072DD020000        0
072EE000000        0
073 A010000   0.3900
073 A020000   0.0000
073 B000000   0.0000
073 C000000   0.0000
074 A000000      102
074 B000000    14583
074 C000000        0
074 D000000   552422
074 E000000     1191
074 F000000      638
074 G000000        0
074 H000000        0
074 I000000        0
074 J000000     9399
074 K000000        0
<PAGE>      PAGE  8
074 L000000    10159
074 M000000       83
074 N000000   588577
074 O000000    14222
074 P000000       51
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000     5213
074 S000000        0
074 T000000   569091
074 U010000 81955152
074 U020000        0
074 V010000     6.94
074 V020000     0.00
074 W000000   0.0000
074 X000000     8553
074 Y000000      227
075 A000000        0
075 B000000   565998
076  000000     6.30
077 A000000 Y
077 B000000 Y
077 P000000 N
077 Q010000 Y
077 Q020000 N
078  000000 N
080 A000000 AIG/CHUBB/GULF
080 B000000 C.N.A.
080 C000000   120000
081 A000000 Y
081 B000000 150
082 A000000 Y
082 B000000      100
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 Y
086 A010000      0
086 A020000      0
086 B010000   1415
086 B020000   8109
086 C010000      0
086 C020000      0
086 D010000      0
086 D020000      0
086 E010000      0
086 E020000      0
<PAGE>      PAGE  9
086 F010000      0
086 F020000      0
087 A010000 MFS MULTIMARKET INCOME TRUST
087 A020000 552737108
087 A030000 MMT
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 N
SIGNATURE   JAMES YOST
TITLE       ASSISTANT TREASURER


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>b77.txt
<TEXT>
            Report of Independent Registered Public Accounting Firm

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, 2004, 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 U.S.  generally  accepted  accounting
principles.   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 of the
Public Company  Accounting  Oversight Board (United States). 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, 2004.

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 10, 2004

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>3
<FILENAME>q771.txt
<TEXT>
The Amended and Restated By-Laws for MFS Multimarket Income Trust, dated January
1, 2002 as revised June 24, 2004, are contained in Post-Effective  Amendment No.
50 to the  Registration  Statement for MFS Series Trust X (File Nos. 33-1657 and
811-4492),  as filed with the  Securities  and Exchange  Commission via EDGAR on
July 9, 2004,  under Rule 485 under the Securities Act of 1933. Such document is
incorporated herein by reference.

The Appendix A to the Amended and Restated  By-Laws for MFS  Multimarket  Income
Trust,  dated July 20, 2004, is contained in Post-Effective  Amendment No. 39 to
the Registration Statement for MFS Municipal Series Trust (File Nos. 2-92915 and
811-4093),  as filed with the  Securities  and Exchange  Commission via EDGAR on
July 29, 2004, under Rule 485 under the Securities Act of 1933. Such document is
incorporated herein by reference.

The Amended and Restated By-Laws for MFS Multimarket Income Trust, dated January
1, 2002 as revised September 20, 2004, are contained in Post-Effective Amendment
No. 53 to the  Registration  Statement for MFS Series Trust X (File Nos. 33-1657
and 811-4492), as filed with the Securities and Exchange Commission via EDGAR on
October 1, 2004,  under Rule 485 under the Securities Act of 1933. Such document
is incorporated herein by reference.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
