<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>4
<FILENAME>dp77b.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, 2003,
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, 2003.

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.


/s/Ernst & Young LLP

New York, NY
November 18, 2003

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