<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>b77.txt
<TEXT>





     Report of Ernst & Young LLP, 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)  as  of  and  for  the  year  ended
datelstransMonth10Day31 Year 2007 October  31, 2007,  in   accordance with the
standards of the Public Company Accounting Oversight Board (United States), we
considered its internal  control over financial reporting,  including  control
activities for  safeguarding  securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the financial statements
and to comply with the  requirements  of Form N-SAR, but not for the purpose of
expressing an opinion on the  effectiveness  of the Fund's internal control over
financial reporting. Accordingly, we express no such opinion.

The  management of the Fund is  responsible  for establishing  and  maintaining
effective  internal  control  over  financial  reporting.  In  fulfilling  this
responsibility, estimates and judgments by management are required to assess the
expected  benefits and related costs of controls. A company's  internal control
over financial  reporting is a process designed to provide reasonable assurance
regarding  the  reliability  of  financial  reporting and  the  preparation  of
financial statements for external purposes in accordance with generally accepted
accounting  principles.  Such internal control includes policies and procedures
that provide reasonable  assurance  regarding  prevention or timely detection of
unauthorized  acquisition,  use or disposition of a company's assets that could
have a material effect on the financial statements.

Because of its inherent  limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate  because of changes in  conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

A control deficiency  exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions,  to prevent or detect  misstatements on a timely basis.A significant
deficiency is a control deficiency, or combination of control deficiencies, that
adversely affects the company's ability to initiate,  authorize,record, process
or report external financial data reliably in accordance with generally accepted
accounting  principles  such that there is more than a remote likelihood that a
misstatement  of the company's  annual or interim  financial statements that is
more than inconsequential will not be prevented or detected.A material weakness
is a significant deficiency,  or combination of significant  deficiencies, that
results in more than a remote  likelihood  that a material  misstatement  of the
annual or interim financial statements will not be prevented or detected.

Our  consideration of the Fund's internal  control over financial reporting was
for  the  limited  purpose  described  in the first  paragraph  and  would  not
necessarily  disclose  all  deficiencies  in internal  control that  might  be
significant  deficiencies or material weaknesses under standards established by
the  Public  Company  Accounting   Oversight  Board  (placecountry-regionUnited
States).  However, we noted no deficiencies in the Fund's internal control over
financial  reporting  and its  operation,  including controls for  safeguarding
securities,  that we consider to be a material weakness as defined  above as of
datelstransMonth10Day31Year2007October 31, 2007.

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

CityBoston, StateMassachusetts

datelstransMonth12Day14Year2007December 14, 2007


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