<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>flmuniauditor.txt
<DESCRIPTION>AUDITOR'S REPORT
<TEXT>
Report of Independent Registered Public
Accounting Firm

To the Shareholders and Board of Directors
of
Delaware Investments Florida Insured
Municipal Income Fund

In planning and performing our audit of the
financial statements of the Delaware
Investments Florida Insured Municipal
Income Fund for the year ended March 31,
2005, 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 Delaware
Investments Florida Insured Municipal
Income 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 U.S. generally
accepted accounting principles. 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 of the Public
Company Accounting Oversight Board
(United States). 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, 2005.

This report is intended solely for the
information and use of management and the
Board of Directors of the Delaware
Investments Florida Insured Municipal
Income 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

May 20, 2005

</TEXT>
</DOCUMENT>
