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<FILENAME>auditltr33104.txt
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Report of Independent Auditors

The Board of Trustees
Nuveen Exchange-Traded Funds

In planning and performing our audit of the
financial statements of each of the Nuveen
Exchange-Traded Funds listed in Exhibit A
attached hereto (the Funds) for the year ended
March 31, 2004, we considered their 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 Funds 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
March 31, 2004.

This report is intended solely for the
information and use of management and the
Board of Trustees of the Funds 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


Chicago, Illinois
May 14, 2004

Exhibit A


Nuveen Select Tax-Free Income Portfolio
Nuveen Select Tax-Free Income Portfolio 2
Nuveen Select Tax-Free Income Portfolio 3
Nuveen California Select Tax-Free Income
Portfolio
Nuveen New York Select Tax-Free Income
Portfolio









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