<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>flmuniauditor.txt
<DESCRIPTION>AUDITOR'S REPORT
<TEXT>





Report of Independent Auditors

To the Board of Trustees
Delaware Investments Florida Insured Municipal
Income Fund

In planning and performing our audit of the financial
statements of Delaware Investments Florida Insured
Municipal Income Fund (the "Fund") for the year
ended March 31, 2004, 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, 2004.

This report is intended solely for the information and
use of management and the Board of 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.



May 7, 2004

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</DOCUMENT>
