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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000912938-04-000673.txt : 20041229
<SEC-HEADER>0000912938-04-000673.hdr.sgml : 20041229
<ACCEPTANCE-DATETIME>20041229111219
ACCESSION NUMBER:		0000912938-04-000673
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20041031
FILED AS OF DATE:		20041229
DATE AS OF CHANGE:		20041229
EFFECTIVENESS DATE:		20041229

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS MUNICIPAL INCOME TRUST
		CENTRAL INDEX KEY:			0000801961
		IRS NUMBER:				046554822
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04841
		FILM NUMBER:		041229820

	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
</SEC-HEADER>
<DOCUMENT>
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<FILENAME>answer.fil
<TEXT>
<PAGE>      PAGE  1
000 B000000 10/31/2004
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001 A000000 MFS MUNICIPAL INCOME TRUST
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001 C000000 6179545000
002 A000000 500 BOYLSTON STREET
002 B000000 BOSTON
002 C000000 MA
002 D010000 02116
003  000000 N
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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 DELOITTE & TOUCHE LLP
013 B010001 BOSTON
013 B020001 MA
013 B030001 02116
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
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015 C020001 MA
015 C030001 02110
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015 A000002 THE BANK OF NEW YORK
015 B000002 S
<PAGE>      PAGE  2
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022 C000004     10532
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022 B000005 13-2638166
022 C000005      9104
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<PAGE>      PAGE  9
SIGNATURE   ELLEN MOYNIHAN
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 Trustees and Shareholders of MFS Municipal Income Trust:


In  planning  and  performing  our  audits of the  financial  statements  of MFS
Municipal  Income Trust (the  "Trust")  for the year ended  October 31, 2004 (on
which we have issued our report dated  December 20,  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, and not to provide assurance on the Trust's internal control.


The  management of the Trust 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 of America.  Those  controls  include the  safeguarding  of
assets against unauthorized acquisition, use or disposition.

Because of inherent  limitations in any internal  control,  misstatements due to
error  or  fraud  may  occur  and  not be  detected.  Also,  projections  of any
evaluation  of internal  control to future  periods are subject to the risk that
the internal control may become  inadequate  because of changes in conditions or
that the degree of compliance with policies or procedures deteriorates.


Our consideration of the Trust's internal control would not necessarily disclose
all  matters  in  internal  control  that  might be  material  weaknesses  under
standards  established by 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 the Trust's 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,  the
Board of Trustees  and  shareholders  of MFS  Municipal  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.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
December 20, 2004

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>3
<FILENAME>q771a.txt
<TEXT>

                               SUB - ITEM 77Q1(a)

The Amended and Restated By-Laws for MFS Municipal  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  Municipal  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 Municipal  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-----
