<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>catrust1130letter.txt
<DESCRIPTION>INTERNAL CONTROL LETTER 11.06
<TEXT>







REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING
FIRM

To the Trustees of Eaton Vance Municipal
Income Trusts and Shareholders of Eaton Vance
California Municipal Income Trust, Eaton Vance
Florida Municipal Income Trust, Eaton Vance
Massachusetts Municipal Income Trust, Eaton
Vance Michigan Municipal Trust, Eaton Vance
New Jersey Municipal Income Trust, Eaton
Vance New York Municipal Income Trust,
Eaton Vance Ohio Municipal Income Trust, and
Eaton Vance Pennsylvania Municipal Income
Trust:

In planning and performing our audits of the
financial statements of Eaton Vance California
Municipal Income Trust, Eaton Vance Florida
Municipal Income Trust, Eaton Vance
Massachusetts Municipal Income Trust, Eaton
Vance Michigan Municipal Trust, Eaton Vance
New Jersey Municipal Income Trust, Eaton
Vance New York Municipal Income Trust,
Eaton Vance Ohio Municipal Income Trust, and
Eaton Vance  Pennsylvania Municipal Income
Trust (collectively, the "Trusts") (constituting the
Eaton Vance Municipal Income Trusts), as of
and for the year ended November 30, 2006, in
accordance with the standards of the Public
Company Accounting Oversight Board (United
States), we considered their 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
Trusts' internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Trusts 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
company'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 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 company'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 a company's ability to initiate,
authorize, record, process or report external
financial data reliably in accordance with
generally accepted accounting principles such
that there is more than a remote likelihood that a
misstatement of the company'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 Trusts' 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, as discussed below, we noted the
following deficiency in the operation of the
Trusts' internal control over financial reporting
that we consider to be a material weakness, as
defined above, as of November 30, 2006.

The Trusts' controls related to the review and
analysis of the relevant terms and conditions of
certain transfers of securities did not operate
effectively to appropriately determine whether
the transfers qualified for sale accounting under
the provisions of Statement of Financial
Accounting Standards No. 140 "Accounting for
Transfers and Servicing of Financial Assets and
Extinguishments of Liabilities."  As a result of
this weakness, material adjustments to the
Trusts' financial statements as of and for the
year ended November 30, 2006, were recorded
to appropriately account for such transfers of
securities as secured borrowings, rather than
sales.  The principal effects of the adjustments
on the 2006 financial statements were to
increase assets and liabilities by corresponding
and equal amounts, to increase interest income
and interest expense by corresponding and equal
amounts, and to record corresponding and equal
adjustments to realized and unrealized gains and
losses, net.  In addition, adjustments were made
to certain ratios in the financial highlights for
2006, and prior year ratios were restated.  This
material weakness was considered in
determining the nature, timing and extent of audit
tests applied in our audit of the Trusts' financial
statements as of and for the year ended
November 30, 2006, and this report does not
affect our report on such financial statements.


This report is intended solely for the information
and use of management, the Trustees of Eaton
Vance Municipals 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 22, 2007
</TEXT>
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