<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>auditletter.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>

Report of Independent Auditors

To the Shareholders and
Board of Directors of Duff & Phelps Utilities Tax Free Income Inc.

In planning and performing our audit of the financial statements of Duff &
Phelps Utilities Tax Free Income Inc. (the Fund) for the year ended October
31, 2001 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
entitys 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 October 31, 2001.

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


							Ernst &
Young LLP
Chicago, Illinois
November 16, 2001



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