<DOCUMENT>
<TYPE>EX-99.(11)(B)
<SEQUENCE>10
<FILENAME>c95895a1exv99wx11yxby.txt
<DESCRIPTION>OPINION AND CONSENT OF SAUL EWING LLP
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<PAGE>
                                                                   EXHIBIT 11(b)


[SAUL EWING LOGO]


                                                                lawyers@saul.com

                                                                    www.saul.com


                                           August 9, 2005



Van Kampen Pennsylvania Value Municipal
      Income Trust
1221 Avenue of the Americas
New York, New York  10020

Ladies and Gentlemen:

         We have acted as special counsel to Van Kampen Pennsylvania Value
Municipal Income Trust (the "Fund"), a common law trust organized under the laws
of the Commonwealth of Pennsylvania under a Declaration of Trust, as amended, in
connection with the preparation of the Fund's Registration Statement on Form
N-14 (the "Registration Statement") under the Securities Act of 1933, as amended
(the "1933 Act"), which was filed by the Fund with the Securities and Exchange
Commission (the "Commission") on June 30, 2005. The Registration Statement
relates to the registration under the 1933 Act of common shares of beneficial
interest of the Fund, par value $0.01 per share, and auction preferred shares of
the Fund, par value $0.01 per share, with a liquidation preference of $25,000
per share (collectively, the "Shares"). The Shares are to be issued pursuant to
Agreements and Plans of Reorganization (each an "Agreement") between the Fund
and Van Kampen Advantage Pennsylvania Municipal Income Trust, Van Kampen
Pennsylvania Quality Municipal Trust, and Van Kampen Trust for Investment Grade
Pennsylvania Municipals.

         In connection with this opinion, we have examined originals or copies,
certified or otherwise identified to our satisfaction, of (i) the Registration
Statement, as filed with the Commission on June 30, 2005 and as is proposed to
be amended by Pre-Effective Amendment No. 1 to be filed on or about August 9,
2005, under the 1933 Act, (ii) the Declaration of Trust, By-Laws and Certificate
of Vote of Trustees Establishing Preferred Shares of the Fund, each as amended
to date (the "Declaration of Trust," "By-Laws" and "Certificate," respectively),
(iii) copies of certain resolutions adopted by the Board of Trustees of the Fund
relating to each Agreement, the authorization and issuance of the Shares
pursuant to each Agreement, the filing of the Registration Statement and any
amendments or supplements thereto, and related matters, (iv) the form of each
Agreement, and (v) such other documents as we have deemed necessary or
appropriate as a basis for the opinion set forth herein. In such examination, we
have assumed the genuineness of all signatures, the legal capacity of all
natural persons, the authenticity of all


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             BALTIMORE CHESTBROOK HARRISBURG PHILADELPHIA PRINCETON
                             WASHINGTON WILMINGTON

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Van Kampen Pennsylvania Value
 Municipal Income Trust
August 9, 2005
Page 2


documents submitted to us as originals, the conformity to original documents of
all documents submitted to us as certified, conformed or photostatic copies and
the authenticity of the originals of such copies. As to any facts material to
the opinions expressed herein which we have not independently established or
verified, we have relied upon statements and representations of officers and
other representatives of the Fund and others.

         We are admitted to the practice of law in the Commonwealth of
Pennsylvania, and we express no opinion as to the laws of any other
jurisdiction.

         Based upon and subject to the foregoing, we are of the opinion that
when (i) the Registration Statement shall have become effective and (ii) the
issuance of the Shares by the Fund pursuant to an Agreement has been validly
authorized and, assuming certificates representing the Shares have been duly
executed, countersigned, registered and delivered, or the shareholders' accounts
have been duly credited, and the Shares represented thereby have been fully paid
for in accordance with such Agreement, such Shares will have been validly
issued, fully paid and, subject to the statements set forth below regarding the
liability of a shareholder of a Pennsylvania unincorporated trust,
nonassessable.

         Pursuant to certain decisions of the courts of the Commonwealth of
Pennsylvania, shareholders of a trust may, in certain circumstances, be assessed
or held personally liable as partners for the obligations of the trust. Even if
the Fund were held to be a partnership, however, the possibility of the holders
of the Shares incurring personal liability for financial losses of the Fund
appears remote because (i) Article V, Section 5.1 of the Declaration of Trust
contains an express disclaimer of liability for holders of shares of beneficial
interest of the Fund, including the Shares, or the obligations of the Fund, and
provides that the Fund shall indemnify and hold each holder of such shares
harmless from and against all claims and liabilities to which such holder may be
subject by virtue of being or having been a holder of such shares, and (ii)
Article V, Section 5.5 of the Declaration of Trust requires that a recitation of
such disclaimer be included in every written obligation, contract, instrument,
certificate, share, other security of the Fund or undertaking made or issued by
the trustees of the Fund.

         We hereby consent to the filing of this opinion with the Commission as
an exhibit to the Registration Statement. We also consent to the reference to
our firm under the heading: "Legal Matters" in the Registration Statement. In
giving this consent, we do not hereby admit that we are in the category of
persons whose consent is required under Section 7 of the 1933 Act or the rules
and regulations of the Commission.

                                         Very truly yours,

                                         /s/  SAUL EWING LLP






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