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Proc-Type: 2001,MIC-CLEAR
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MIC-Info: RSA-MD5,RSA,
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 FcEO6fAa4AzTAx6nRRP1NA==

<SEC-DOCUMENT>0001136730-03-000138.txt : 20031230
<SEC-HEADER>0001136730-03-000138.hdr.sgml : 20031230
<ACCEPTANCE-DATETIME>20031230111051
ACCESSION NUMBER:		0001136730-03-000138
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20031031
FILED AS OF DATE:		20031230
EFFECTIVENESS DATE:		20031230

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VAN KAMPEN PENNSYLVANIA VALUE MUNICIPAL INCOME TRUST
		CENTRAL INDEX KEY:			0000895528
		IRS NUMBER:				367017427
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07398
		FILM NUMBER:		031076836

	BUSINESS ADDRESS:	
		STREET 1:		ONE PARKVIEW PLAZA
		STREET 2:		VAN KAMPEN INVESTMENTS INC
		CITY:			OAKBROOK TERRACE
		STATE:			IL
		ZIP:			60181
		BUSINESS PHONE:		6306846774

	MAIL ADDRESS:	
		STREET 1:		VAN KAMPEN INVESTMENTS INC
		STREET 2:		ONE PARKVIEW PLAZA
		CITY:			OAKBROOK TERRACE
		STATE:			IL
		ZIP:			60181

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VAN KAMPEN AMERICAN CAPITAL PENNSYLVANIA VALUE MUNIC INCO TR
		DATE OF NAME CHANGE:	19971007

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VAN KAMPEN MERRITT PENNSYLVANIA VALUE MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
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<SEQUENCE>1
<FILENAME>answer.fil
<TEXT>
<PAGE>      PAGE  1
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001 C000000 2127625260
002 A000000 1221 AVENUE OF THE AMERICAS
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<PAGE>      PAGE  2
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<PAGE>      PAGE  3
014 A000024 MS SECURITIES SERVICES INC
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014 A000025 PRIME DEALER SERVICES CORP
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014 A000026 VAN KAMPEN FUNDS INC
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022 A000002 JANNEY MONTGOMERY SCOTT INC
022 B000002 23-0731260
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022 A000003 CITIGROUP GLOBAL MARKETS INC
022 B000003 13-3187336
022 C000003      2084
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022 A000004 BEAR STEARNS & CO INC
022 B000004 13-3299429
022 C000004      2072
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022 A000005 CIBC WORLD MARKETS CORP
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022 A000006 RBC DAIN RAUSCHER INC
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<PAGE>      PAGE  4
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<PAGE>      PAGE  6
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SIGNATURE   MICHAEL COYNE
TITLE       ASSISTANT TREASURER


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>ex77b.txt
<TEXT>
REPORT OF INDEPENDENT AUDITORS

To the Board of Trustees and Shareholders of
Van Kampen Pennsylvania Value Municipal Income Trust

In planning and performing our audit of the financial statements of Van
Kampen Pennsylvania Value Municipal Income Trust (the "Trust") for the
year ended October 31, 2003 (on which we have issued our report dated
December 8, 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, 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 may deteriorate.

Our consideration of the Trust's internal control would not necessarily
disclose all matters in the 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 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,
2003.

This report is intended solely for the information and use of
management, the Board of Trustees and Shareholders of Van Kampen
Pennsylvania Value 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
Chicago, Illinois
December 8, 2003



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
