<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>item77b.txt
<TEXT>
Report of Independent Registered Public Accounting Firm
The Board of Directors
Western Asset Municipal High Income Fund Inc.:

In planning and performing our audit of the financial
statements of Western Asset Municipal High Income Fund Inc.
(formerly Municipal High Income Fund Inc.), as of and for
the year ended October 31, 2006, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States), we considered its internal control over
financial reporting, including control activities for
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
express no such opinion.

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 U.S. generally accepted accounting principles.  Such
internal control includes policies and procedures that
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 control deficiency 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
significant deficiency is a control deficiency, or
combination of control deficiencies, that adversely affects
the fund's ability to initiate, authorize, record, process
or report external financial data reliably in accordance
with U.S. generally accepted accounting principles such
that there is more than a remote likelihood that a
misstatement of the fund's annual or interim financial
statements that is more than inconsequential will not be
prevented or detected. A material weakness is a significant
deficiency, or combination of significant deficiencies,
that results in more than a remote likelihood that a material
misstatement of the annual or interim financial statements
will not be prevented or detected.

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 that might be significant
deficiencies or 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 for safeguarding securities,
that we consider to be a material weakness as defined above
as of October 31, 2006.

This report is intended solely for the information and use of
management and the Board of Western Asset Municipal High 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.

KPMG

New York, New York
December 27, 2006













































































































</TEXT>
</DOCUMENT>
