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<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>audit77b.txt
<TEXT>
Western Asset Intermediate Muni Fund Inc.




Report of Independent Registered Public Accounting Firm
The Board of Directors
Western Asset Intermediate Muni Fund Inc.:

In planning and performing our audit of the financial
statements of Western Asset Intermediate Muni
Fund Inc. (formerly Intermediate Muni Fund, Inc.),
as of and for the year ended December 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 fund'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 U.S. 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 fund'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
fund's ability to initiate, authorize, record,
process or report external financial data reliably
in accordance with U.S. generally accepted accounting
principles such that there is more than a remote
likelihood that a misstatement of the fund'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 December 31, 2006.
This report is intended solely for the
information and use of management and the
Board of Western Asset Intermediate Muni
Fund Inc. and the Securities and Exchange
Commission and is not intended to be and
should not be used by anyone other than
these specified parties.


New York, New York
February 26, 2007

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