<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>auditors.txt
<DESCRIPTION>AUDITOR'S REPORT
<TEXT>



Report of Independent Auditors

To the Board of Directors / Trustees
       Delaware Investments Florida Insured Municipal Income Fund
(the "Fund")

In planning and performing our audit of the financial statements
of the Fund for the year ended March 31, 2002, 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 the Fund 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.  Those
controls include the safeguarding of assets against unauthorized
acquisition, use, or disposition.


Because of inherent limitations in internal control, error 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, that we consider to be material
weaknesses as defined above as of March 31, 2002.

This report is intended solely for the information and use of
management and the Board of Directors / Trustees of the Fund and
the Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified
parties.


							Ernst & Young LLP

Philadelphia, Pennsylvania
May 3, 2002

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