<DOCUMENT>
<TYPE>EX-99.77P EXMPT INFO
<SEQUENCE>6
<FILENAME>p3102b.txt
<TEXT>
                                SUB-ITEM 102P3(b)

                           MFS Municipal 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>
