<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>cainctr1102.txt
<TEXT>
                                 2










INDEPENDENT AUDITORS' REPORT


To   the  Trustees  and  Shareholders  of  Eaton  Vance  California
Municipal Income Trust:

In planning and performing our audit of the financial statements of
Eaton Vance California Municipal Income Trust (the "Trust") for the
year  ended  November 30, 2002 (on which we have issued our  report
dated  January  3,  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, and not to provide assurance  on  the
Trust's internal control.

The  management  of the Trust 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  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 of America.  Those controls
include   the   safeguarding   of   assets   against   unauthorized
acquisition, use, or disposition.

Because   of   inherent  limitations  in  any   internal   control,
misstatements due to error or fraud may occur and not be  detected.
Also,  projections of any evaluation of internal control to  future
periods  are  subject  to the risk that the  internal  control  may
become  inadequate because of changes in conditions,  or  that  the
degree of compliance with policies or procedures may deteriorate.

Our  consideration  of  the  Trust's  internal  control  would  not
necessarily disclose all matters in the 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 due to 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  the  Trust's
internal   control  and  its  operation,  including  controls   for
safeguarding securities, that we consider to be material weaknesses
as defined above as of November 30, 2002.

This  report  is  intended solely for the information  and  use  of
management, the Trustees and Shareholders of Eaton Vance California
Municipal  Income Trust, and the Securities and Exchange Commission
and  is  not intended to be and should not be used by anyone  other
than these specified parties.



DELOITTE & TOUCHE LLP
Boston, Massachusetts
January 3, 2003

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