<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>auditorsreport.txt
<DESCRIPTION>AUDITORS 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, 2003, 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, 2003.

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.




Philadelphia, Pennsylvania
May 9, 2003

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