-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HI5N+A2V2rdONM9ZPAkUeMON9yAXgfp+5V9TnXcUJ8qZDio0dX6l3LQG7FlgzSPS
 fOD1xzSqSWKOL3+3kDcrXQ==

<SEC-DOCUMENT>0000895574-06-000002.txt : 20060526
<SEC-HEADER>0000895574-06-000002.hdr.sgml : 20060526
<ACCEPTANCE-DATETIME>20060526142931
ACCESSION NUMBER:		0000895574-06-000002
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060331
FILED AS OF DATE:		20060526
DATE AS OF CHANGE:		20060526
EFFECTIVENESS DATE:		20060526

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE INVESTMENTS FLORIDA INSURED MUNICIPAL INCOME FUND
		CENTRAL INDEX KEY:			0000895574
		IRS NUMBER:				411737161
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07410
		FILM NUMBER:		06870176

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		2152552127

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR FLORIDA INSURED MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	19930519

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR FLORIDA INSURD MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	19930122
<SERIES-AND-CLASSES-CONTRACTS-DATA>
<EXISTING-SERIES-AND-CLASSES-CONTRACTS>
<SERIES>
<OWNER-CIK>0000895574
<SERIES-ID>S000011338
<SERIES-NAME>DELAWARE INVESTMENTS FLORIDA INSURED MUNICIPAL INCOME FUND
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000031428
<CLASS-CONTRACT-NAME>DELAWARE INVESTMENTS FLORIDA INSURED MUNICIPAL INCOME FUND
<CLASS-CONTRACT-TICKER-SYMBOL>VFL
</CLASS-CONTRACT>
</SERIES>
</EXISTING-SERIES-AND-CLASSES-CONTRACTS>
</SERIES-AND-CLASSES-CONTRACTS-DATA>
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>DELAWARE INVESTMENTS FL INSURED MUNICIPAL INCOME
<TEXT>
<PAGE>      PAGE  1
000 B000000 03/31/2006
000 C000000 0000895574
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 U
001 A000000 DEL INV FLORIDA INSURED MUNICIPAL INCOME FUND
001 B000000 811-7410
001 C000000 2152552927
002 A000000 2005 MARKET STREET
002 B000000 PHILADELPHIA
002 C000000 PA
002 D010000 19103
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
007 C010200  2
007 C010300  3
007 C010400  4
007 C010500  5
007 C010600  6
007 C010700  7
007 C010800  8
007 C010900  9
007 C011000 10
008 A000001 DELAWARE MANAGEMENT COMPANY/ A SERIES OF DMBT
008 B000001 A
008 C000001 801-3850
008 D010001 PHILADELPHIA
008 D020001 PA
008 D030001 19103
011 A000001 DELAWARE DISTRIBUTORS, L.P.
011 B000001 8-29755
011 C010001 PHILADELPHIA
011 C020001 PA
011 C030001 19103
012 A000001 DELAWARE SERVICE COMPANY, INC.
012 B000001 84-1640
012 C010001 PHILADELPHIA
012 C020001 PA
012 C030001 19103
013 A000001 ERNST & YOUNG LLP
013 B010001 PHILADELPHIA
013 B020001 PA
<PAGE>      PAGE  2
013 B030001 19103
014 A000001 DELAWARE DISTRIBUTORS, L.P.
014 B000001 8-29755
014 A000002 THE LINCOLN NATIONAL LIFE INSURANCE COMPANY
014 B000002 8-13034
014 A000003 LINCOLN FINANCIAL ADVISORS CORP.
014 B000003 8-14685
014 A000004 LINCOLN FINANCIAL DISTRIBUTOR, INC.
014 B000004 8-13431
014 A000005 DELETE
015 A000001 MELLON BANK N.A.
015 B000001 C
015 C010001 EVERETT
015 C020001 MA
015 C030001 02149
015 E010001 X
018  000000 Y
019 A000000 Y
019 B000000   94
019 C000000 DELAWAREIN
020 C000001      0
020 C000002      0
020 C000003      0
020 C000004      0
020 C000005      0
020 C000006      0
020 C000007      0
020 C000008      0
020 C000009      0
020 C000010      0
021  000000        0
022 A000001 PIPER JAFFRAY & COMPANY
022 B000001 41-1811567
022 C000001         0
022 D000001      4672
022 A000002 SUNTRUST ROBINSON HUMPHREY CAPITAL MARKETS, I
022 B000002 62-0871146
022 C000002      1900
022 D000002      1900
022 A000003 POPULAR SECURITIES, INC.
022 B000003 66-0374802
022 C000003      2334
022 D000003         0
022 A000004 BEAR STEARNS & CO
022 B000004 13-3299429
022 C000004      2098
022 D000004         0
022 A000005 RAYMOND JAMES & ASSOCIATES, INC.
022 B000005 59-1237041
022 C000005      1724
022 D000005         0
<PAGE>      PAGE  3
022 A000006 FIRST SOUTHWEST COMPANY
022 B000006 75-0708002
022 C000006      1599
022 D000006         0
022 A000007 JP MORGAN SECURITIES, INC.
022 B000007 13-3224016
022 C000007      1576
022 D000007         0
022 A000008 WELLS FARGO BROKERAGE SERVICES, LLC.
022 B000008 41-1508325
022 C000008         0
022 D000008      1555
022 A000009 STARBOARD CAPITAL MARKETS, INC
022 B000009 23-2770786
022 C000009         0
022 D000009      1124
022 A000010 BANKAMERICA SECURITIES L.L.C.
022 B000010 56-2058405
022 C000010      1060
022 D000010         0
023 C000000      16253
023 D000000      12346
024  000000 N
025 D000001       0
025 D000002       0
025 D000003       0
025 D000004       0
025 D000005       0
025 D000006       0
025 D000007       0
025 D000008       0
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
028 A010000         0
028 A020000         0
028 A030000         0
028 A040000         0
028 B010000         0
028 B020000         0
028 B030000         0
028 B040000         0
028 C010000         0
028 C020000         0
<PAGE>      PAGE  4
028 C030000         0
028 C040000         0
028 D010000         0
028 D020000         0
028 D030000         0
028 D040000         0
028 E010000         0
028 E020000         0
028 E030000         0
028 E040000         0
028 F010000         0
028 F020000         0
028 F030000         0
028 F040000         0
028 G010000         0
028 G020000         0
028 G030000         0
028 G040000         0
028 H000000         0
030 A000000      0
030 B000000  0.00
030 C000000  0.00
031 A000000      0
031 B000000      0
032  000000      0
033  000000      0
035  000000      0
036 B000000      0
038  000000      0
042 A000000   0
042 B000000   0
042 C000000   0
042 D000000   0
042 E000000   0
042 F000000   0
042 G000000   0
042 H000000   0
043  000000      0
044  000000      0
045  000000 Y
046  000000 N
047  000000 Y
048  000000  0.400
048 A010000        0
048 A020000 0.000
048 B010000        0
048 B020000 0.000
048 C010000        0
048 C020000 0.000
048 D010000        0
048 D020000 0.000
<PAGE>      PAGE  5
048 E010000        0
048 E020000 0.000
048 F010000        0
048 F020000 0.000
048 G010000        0
048 G020000 0.000
048 H010000        0
048 H020000 0.000
048 I010000        0
048 I020000 0.000
048 J010000        0
048 J020000 0.000
048 K010000        0
048 K020000 0.000
049  000000 N
050  000000 N
051  000000 N
052  000000 N
053 A000000 N
054 A000000 Y
054 B000000 N
054 C000000 N
054 D000000 Y
054 E000000 Y
054 F000000 N
054 G000000 Y
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 N
054 O000000 Y
055 A000000 Y
055 B000000 N
056  000000 Y
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 Y
060 B000000 Y
061  000000        0
062 A000000 Y
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   0.0
062 F000000   0.0
062 G000000   0.0
062 H000000   0.0
<PAGE>      PAGE  6
062 I000000   0.0
062 J000000   0.0
062 K000000   0.0
062 L000000   0.0
062 M000000   0.0
062 N000000   0.0
062 O000000 152.9
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000 22.9
064 A000000 Y
064 B000000 N
066 A000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 Y
070 B010000 N
070 B020000 N
070 C010000 Y
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 N
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 N
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 N
070 K010000 N
070 K020000 N
070 L010000 Y
070 L020000 N
070 M010000 Y
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 N
070 P020000 N
<PAGE>      PAGE  7
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000     15815
071 B000000     17141
071 C000000     55515
071 D000000   28
072 A000000 12
072 B000000     2857
072 C000000        0
072 D000000        0
072 E000000        0
072 F000000      227
072 G000000       31
072 H000000        0
072 I000000       94
072 J000000        0
072 K000000        0
072 L000000        0
072 M000000        2
072 N000000        1
072 O000000        0
072 P000000        0
072 Q000000        0
072 R000000       15
072 S000000        2
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000       23
072 X000000      395
072 Y000000        0
072 Z000000     2462
072AA000000      819
072BB000000       13
072CC010000        0
072CC020000     1379
072DD010000     2350
072DD020000        0
072EE000000      591
073 A010000   0.9700
073 A020000   0.0000
073 B000000   0.2990
073 C000000   0.0000
074 A000000      396
074 B000000        0
074 C000000        0
074 D000000    54252
074 E000000        0
074 F000000        0
<PAGE>      PAGE  8
074 G000000        0
074 H000000        0
074 I000000        0
074 J000000        0
074 K000000        0
074 L000000      974
074 M000000        0
074 N000000    55622
074 O000000        0
074 P000000       79
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000       51
074 S000000    20000
074 T000000    35492
074 U010000     2422
074 U020000        0
074 V010000    14.65
074 V020000     0.00
074 W000000   0.0000
074 X000000      143
074 Y000000        0
075 A000000        0
075 B000000    36730
076  000000    16.05
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
077 Q010000 N
080 A000000 TRAVELERS CASUALTY AND SURETY CO. OF AMERICA
080 B000000 GULF INSURANCE COMPANY, INC
080 C000000    40000
081 A000000 Y
081 B000000  94
082 A000000 Y
082 B000000       50
<PAGE>      PAGE  9
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
086 A010000      0
086 A020000      0
086 B010000      0
086 B020000      0
086 C010000      0
086 C020000      0
086 D010000      0
086 D020000      0
086 E010000      0
086 E020000      0
086 F010000      0
086 F020000      0
087 A010000 COMMON STOCK
087 A020000 24610T108
087 A030000 VFL
087 B010000 PREFERRED STOCK SERIES A
087 B020000 24610T207
087 C010000 PREFERRED STOCK SERIES B
087 C020000 24610T306
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 Y
SIGNATURE   KENNETH E CROCKETT, SR
TITLE       BLUESKY ADMIN

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>flauditor.txt
<DESCRIPTION>AUDITOR'S REPORT
<TEXT>

Report of Independent Registered
Public Accounting Firm

To the Shareholders and Board of
Trustees 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 (the "Fund")
as of and for the year ended March
31, 2006, in accordance with the
standards of the Public Company
Accounting Oversight Board (United
States), we considered its internal
control over financial reporting,
including control activities for
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.

The 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 company'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. Such internal control
includes policies and procedures
that provide reasonable assurance
regarding prevention or timely
detection of unauthorized
acquisition, use or disposition of a
company'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 control deficiency 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 significant
deficiency is a control deficiency,
or combination of control
deficiencies, that adversely affects
the company's ability to initiate,
authorize, record, process or report
external financial data reliably in
accordance with generally accepted
accounting principles such that
there is more than a remote
likelihood that a misstatement of
the company's annual or interim
financial statements that is more
than inconsequential will not be
prevented or detected. A material
weakness is a significant
deficiency, or combination of
significant deficiencies, that
results in more than a remote
likelihood that a material
misstatement of the annual or
interim financial statements will
not be prevented or detected.

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
significant deficiencies or 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
for safeguarding securities, that we
consider to be a material weakness
as defined above as of March 31,
2006.

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

Philadelphia, Pennsylvania
May 12, 2006


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
