<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>auditletter.txt
<DESCRIPTION>AUDIT OPINION
<TEXT>
Report of Ernst & Young LLP, Independent Auditors

To the Shareholders and Board of Directors of
Morgan Stanley India Investment Fund, Inc.

In planning and performing our audit of the financial statements
 of Morgan Stanley India Investment Fund, Inc. for the year ended
 December 31, 2003, 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 Morgan Stanley India Investment Fund, Inc.
 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 December 31, 2003.

This report is intended solely for the information and use of
management and the Board of Directors of Morgan Stanley India
 Investment Fund, Inc. 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
February 11, 2004





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</DOCUMENT>
