<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>77B.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 Western Asset Municipal High
Income Fund
Inc. (the "Fund"), as of and for the year ended October 31, 2013, 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 express no
such opinion.
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 U.S. 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 the 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 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 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 a
material weakness
as defined above as of October 31, 2013.
This report is intended solely for the information and use of management and
the Board of
Directors 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.



New York, New York
December 19, 2013
</TEXT>
</DOCUMENT>
