<DOCUMENT>
<TYPE>EX-99.C6 OTHER OPIN
<SEQUENCE>5
<FILENAME>audit.txt
<TEXT>
Report of Independent Auditors


To the Shareholders and Board of Directors of
DTF Tax-Free Income Inc.:


In planning and performing our audit of the financial statements of DTF Tax-
Free Income Inc. for the year ended October 31, 2002,
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 DTF Tax-Free Income Inc. 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, internal
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 specific 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, 2002.

This report is intended solely for the information and use of the Board of
Directors and management of DTF Tax-Free Income 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.




	Ernst & Young LLP


New York, NY
November 19, 2002

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