<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>th96pwcletter.txt
<DESCRIPTION>PWC 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, 2010, 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 trustees 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, 2010.

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

Boston, Massachusetts
February 22, 2011
</TEXT>
</DOCUMENT>
