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

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,
2010,  in  accordance  with  the  standards  of the  Public  Company  Accounting
Oversight Board (United States), we considered the Trust's 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
Trust's 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 trust'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.  A trust's  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 trust'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 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
trust's annual or interim financial statements will not be prevented or detected
on a timely basis.


<PAGE>



Our  consideration of the Trust'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 material
weaknesses  under  standards   established  by  the  Public  Company  Accounting
Oversight  Board  (placecountry-regionUnited   States).  However,  we  noted  no
deficiencies in the Trust'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 October 31, 2010.

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 16, 2010
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</DOCUMENT>
