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<SEC-DOCUMENT>/in/edgar/work/0000869392-00-000246/0000869392-00-000246.txt : 20001130
<SEC-HEADER>0000869392-00-000246.hdr.sgml : 20001130
ACCESSION NUMBER:		0000869392-00-000246
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		7
CONFORMED PERIOD OF REPORT:	20000930
FILED AS OF DATE:		20001129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PUTNAM MASTER INTERMEDIATE INCOME TRUST
		CENTRAL INDEX KEY:			0000830622
		STANDARD INDUSTRIAL CLASSIFICATION:	 [0000
]		IRS NUMBER:				046584465
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0930
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		NSAR-B
			SEC ACT:		
			SEC FILE NUMBER:	811-05498
			FILM NUMBER:		779847
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		ONE POST OFFICE SQ
				CITY:			BOSTON
				STATE:			MA
				ZIP:			02109
				BUSINESS PHONE:		6172921562
</BUSINESS-ADDRESS>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>N-SAR (6.1)
<TEXT>

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<PAGE>      PAGE  2
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SIGNATURE   PAUL BUCUVALAS
TITLE       MANAGING DIRECTOR


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>2
<FILENAME>0002.txt
<FLAWED>
<TEXT>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<LEGEND>
Putnam Master Intermediate Income Trust
</LEGEND>
<SERIES>
   <NUMBER> 1
   <NAME> CLASS A

<S>                             <C>
<PERIOD-TYPE>                   ANNUAL
<FISCAL-YEAR-END>                          SEP-30-2000
<PERIOD-END>                               SEP-30-2000
<INVESTMENTS-AT-COST>                      776,173,520
<INVESTMENTS-AT-VALUE>                     719,926,486
<RECEIVABLES>                               30,834,485
<ASSETS-OTHER>                                 545,230
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                             751,306,201
<PAYABLE-FOR-SECURITIES>                    26,095,776
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                   11,316,477
<TOTAL-LIABILITIES>                         37,412,253
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                   861,575,486
<SHARES-COMMON-STOCK>                      100,133,127
<SHARES-COMMON-PRIOR>                      100,133,127
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                    (18,506,036)
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                  (71,967,786)
<ACCUM-APPREC-OR-DEPREC>                  (57,207,716)
<NET-ASSETS>                               713,893,948
<DIVIDEND-INCOME>                            1,716,580
<INTEREST-INCOME>                           68,237,629
<OTHER-INCOME>                                       0
<EXPENSES-NET>                               6,382,728
<NET-INVESTMENT-INCOME>                     63,571,481
<REALIZED-GAINS-CURRENT>                  (37,850,908)
<APPREC-INCREASE-CURRENT>                  (5,069,867)
<NET-CHANGE-FROM-OPS>                       13,706,449
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                 (64,290,088)
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
NUMBER-OF-SHARES-SOLD>                               0
<NUMBER-OF-SHARES-REDEEMED>                          0
<SHARES-REINVESTED>                                  0
<NET-CHANGE-IN-ASSETS>                    (43,639,382)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                            0
<OVERDISTRIB-NII-PRIOR>                    (5,255,468)
<OVERDIST-NET-GAINS-PRIOR>                (47,271,369)
<GROSS-ADVISORY-FEES>                        5,303,019
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                              6,449,162
<AVERAGE-NET-ASSETS>                       739,183,078
<PER-SHARE-NAV-BEGIN>                             7.57
<PER-SHARE-NII>                                   0.63
<PER-SHARE-GAIN-APPREC>                          (.43)
<PER-SHARE-DIVIDEND>                             (.64)
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.13
<EXPENSE-RATIO>                                    .87
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


</TABLE>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>0003.txt
<TEXT>



                           Note 5

        Change in Independent Accountants (unaudited)

Based on the recommendation of the Audit Committee of the
fund, the Board of Trustees has determined not to retain
PricewaterhouseCoopers LLP as this funds' independent
accountant and voted to appoint KPMG LLP for the fund's
fiscal year ended September 30, 2000.  During the two
previous fiscal years, PricewaterhouseCoopers LLP audit
reports contained no adverse opinion or disclaimer of
opinion; nor were its reports qualified or modified as to
uncertainty, audit scope, or accounting principle.  Further,
in connection with its audits for the two previous fiscal
years and through July 24, 2000,  there were no
disagreements between the fund and PricewaterhouseCoopers
LLP on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or
procedure, which if not resolved to the satisfaction of
PricewaterhouseCoopers LLP would have caused it to make
reference to the disagreements in its report on the
financial statements for such years.


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>4
<FILENAME>0004.txt
<TEXT>






The Board of Trustees and Shareholders
Putnam Master Intermediate Income Trust

In   planning  and  performing  our  audit  of  the  financial
statements of Putnam Master Intermediate Income Trust for  the
year  ended  September  30, 2000, 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,
not to provide assurance on internal control.

The  management of Putnam Master Intermediate Income 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 internal control, errors or
fraud may occur and not be detected.  Also, projection of  any
evaluation of internal control to future periods is subject to
the  risk that it may become inadequate because of changes  in
conditions  or  that  the  effectiveness  of  the  design  and
operation may deteriorate.

Our  consideration of internal control would  not  necessarily
disclose  all  matters  in  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  internal
control and its operation, including controls for safeguarding
securities,  which  we consider to be material  weaknesses  as
defined above as of September 30, 2000.

This report is intended solely for the information and use  of
management,   the   Board  of  Trustees   of   Putnam   Master
Intermediate  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.


Boston, Massachusetts
November 2, 2000

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>5
<FILENAME>0005.txt
<TEXT>

          Results of June 1, 2000 shareholder meeting
          (Unaudited)



               An annual meeting of shareholders of the fund
was held on
               June 1, 2000.  At the meeting, each of the
nominees for
               Trustees was elected, as follows:

                                         Votes
                                 Votes for   withheld
               Jameson Adkins Baxter      84,781,347
3,061,784
               Hans H. Estin  84,680,557          3,162,573
               J. A. Hill     84,802,648          3,040,483
               Ronald J. Jackson      84,783,977
3,059,154
               Paul L. Joskow 84,749,654          3,093,477
               Elizabeth T. Kennan    84,728,632
3,114,499
               Lawrence J. Lasser     84,771,993
3,071,138
               John H. Mullin III     84,756,259
3,086,871
               R. E. Patterson        84,799,728
3,043,403
               George Putnam, III     84,750,875
3,092,256
               A.J.C. Smith   84,747,183          3,095,948
               W. Thomas Stephens     84,764,821
3,078,310
               W. Nicholas Thorndike  84,676,532
3,166,599

               A proposal to ratify the selection of
               PricewaterhouseCoopers LLP as the independent
               auditors of your fund was approved as
               follows:
               86,426,707 votes for, and 511,321 votes
against, with 905,103
               abstentions and broker non-votes.

               All tabulations are rounded to nearest whole
number.

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>6
<FILENAME>0006.txt
<TEXT>












September 29, 2000


Mr. Steven D. Krichmar
PricewaterhouseCoopers, LLP
160 Federal Street
Boston, MA 02110

Dear Mr. Krichmar:

On July 20, 2000, the Audit Committee of the Putnam Funds
listed on the attached Exhibit voted to recommend to the
Trustees not to retain PricewaterhouseCoopers LLP as the
independent accountants for such funds.  The Trustees were to
consider this recommendation at their July meeting.

In accordance with the requirements of item 304 of Regulation
S-K please provide us with a letter from your firm addressed
to the Securities and Exchange Commission stating your
agreement with the following:

     1.   On July 20, 2000, the Audit Committee of the Putnam funds
       specified on Exhibit 1 voted not to retain
       PricewaterhouseCoopers LLP as the funds' independent
       accountants.  The Trustees were to consider this
       recommendation at their July meeting.

     2.   PricewaterhouseCoopers LLP's reports on the funds'
       financial statements for fiscal years ended in 1998 and 1999
       did not contain an adverse opinion or a disclaimer of opinion,
       not were such reports qualified or modified as to uncertainty,
       audit scope or accounting principles.

     3.   During the funds' fiscal years ended in 1998 and 1999,
       and through the date hereof, (I) there were no disagreements
       with PricewaterhouseCoopers LLP on any matter of accounting
       principles or practices, financial statement disclosure, or
       auditing scope or procedure, which disagreements

Mr. Steven D. Krichmar
September 29, 2000
Page 2


       if    not    resolved    to   the    satisfaction    of
       PricewaterhouseCoopers LLP, would  have  caused  it  to
       make   reference   to  the  subject   matter   of   the
       disagreement in its report on the financial  statements
       for  such  years  and  (ii) there were  no  "reportable
       events"  as defined in paragraph (a)(1)(v) of item  304
       of Regulation S-K.

A  copy  of your letter will be filed with the Securities  and
Exchange  Commission along with this letter as an  exhibit  to
each  fund's next Form N-SAR (in accordance with Sub-item  77k
of Form N-SAR).

Sincerely,



/S/ John D. Hughes
Treasurer of The Putnam Funds




                          Exhibit 1

Trust/Fund                       1933 Act     1940 Act
                                 SEC File No: SEC File No:

Putnam Convertible Opportunities and Income Trust      33-
57901                            811-07253

Putnam Global Equity Fund        33-53135     811-7105

Putnam Small Cap Value Fund      33-56339     811-7237

Putnam High Yield Municipal Trust             33-27889
811-5795

Putnam Municipal Income Fund     33-26921     811-5763

Putnam Strategic Income Fund     33-55791     811-7221

Putnam Tax Free Health Care Fund           33-47739
811-6659

Putnam Managed High Yield Trust  33-61388     811-7658

Putnam Arizona Tax Exempt Income Fund         33-37992
811-6258

Putnam Florida Tax Exempt Income Fund         33-35677
811-6129

Putnam Vista Fund                2-27664      811-1561

Putnam Emerging Markets Fund     33-56339     811-7237

Putnam Global Natural Resources Fund          2-67827
811-3061

Putnam High Yield Trust          2-60492      811-2796

Putnam International Fund        33-56339     811-7237

Putnam U.S. Government Income Trust           2-87634
811-3897

Putnam Master Intermediate Income Trust       33-20610
811-5498

Putnam Diversified Income Trust  33-23623     811-5635

Putnam New York Tax Exempt Income Trust       2-83909
811-3741

Putnam New York Tax Exempt Money Market Fund      33-17344
811-5335

Putnam New York Tax Exempt Opportunities Fund     33-37001
811-6176



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>7
<FILENAME>0007.txt
<TEXT>










October 2, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sirs:

We have read the statements made by John D. Hughes,
Treasurer of The Putnam Funds (copy attached), which we
understand has been filed in response to Sub-Item 77k or
102j of Form N-SAR and agree with the statements concerning
our firm contained therein.

Very truly yours,



/s/ PricewaterhouseCoopers LLP

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