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<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>b77.txt
<TEXT>
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Trustees of and the Shareholders of MFS Municipal Income Trust:
In planning and performing our audit of the financial statements of MFS
Municipal Income Trust (the Trust) as of and for the year
ended October 31, 2008, in accordance with the standards of the Public Company
 Accounting Oversight Board (United States), we
considered the Trusts internal control over financial reporting, including
 controls over 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 Trusts internal control
over financial reporting. Accordingly, we express no such opinion.
The management of the Trust 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 trusts 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. A trusts internal control over financial
 reporting includes those policies and procedures that (1)
pertain to the maintenance of records that, in reasonable detail, accurately
 and fairly reflect the transactions and dispositions of
the assets of the trust; (2) provide reasonable assurance that transactions are
 recorded as necessary to permit preparation of
financial statements in accordance with generally accepted accounting
principles, and that receipts and expenditures of the trust are
being made only in accordance with authorizations of management and trustees
 of the trust; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition, use, or
 disposition of a trusts 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 deficiency in internal control over financial reporting 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
material weakness is a deficiency, or a combination of deficiencies, in
 internal control over financial reporting, such that there is
a reasonable possibility that a material misstatement of the trusts annual or
interim financial statements will not be prevented or
detected on a timely basis.
Our consideration of the Trusts 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 material weaknesses under standards
established by the Public Company Accounting Oversight Board (United States).
 However, we noted no deficiencies in the Trusts
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 October 31, 2008.
This report is intended solely for the information and use of management and
 the Trustees 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 17, 2008


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