<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>pwcopinion.txt
<DESCRIPTION>AUDITORS' LETTER
<TEXT>


Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders
of Credit Suisse Asset Management Income Fund, Inc.


In planning and performing our audit of the financial
statements of Credit Suisse Asset Management Income Fund, Inc.
(the "Fund") as of and for the year ended December 31, 2007,
in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Fund'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 Fund's internal control over
financial reporting.  Accordingly, we do not express an opinion
on the effectiveness of the Fund's internal control over
financial reporting.

The management of the Fund 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 fund'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 fund'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 fund;
(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 fund are being made only
in accordance with authorizations of management and directors of
the fund;and (3)  provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or disposition
of a fund'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 Fund's annual or interim financial
statements will not be prevented or detected on a timely basis.

Our consideration of the Fund'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 over financial
reporting that might be material weaknesses under
standards established by the Public Company Accounting
Oversight Board (United States).  However, we noted no
deficiencies in the Fund's internal control over financial
reporting and its operation, including controls over
safeguarding securities, that we consider to be material
weaknesses as defined above as of December 31, 2007.




This report is intended solely for the information
and use of management and the Board of Directors of
Credit Suisse Asset Management Income Fund, Inc. and
the Securities and Exchange Commission and is not
intended to be and should not be used by anyone
other than these specified parties.



PricewaterhouseCoopers LLP
February 25, 2008

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</DOCUMENT>
