Report of Independent Auditors
To the Shareholders and Board of Trustees
Delaware Group Income Funds
In planning and performing our audit of the financial
statements of Delaware Group Income Funds (the "Funds")for the
year ended July 31, 2000, we considered its internal control,
including control activities for safeguarding securities, to
determine our auditing procedures for the purpose of expressing
our opinions 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
internal control. 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 generally accepted
accounting principles. Those internal controls include the
safeguarding of assets against unauthorized acquisition, use or
disposition.
Because of inherent limitations in any internal control,
misstatements due to errors or fraud may occur and not be
detected. Also, projection of any evaluation of internal
control to future periods are subject to the risk that internal
control may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or
procedures 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 errors 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, including control activities for safeguarding
securities, and its operation that we consider to be material
weaknesses as defined above at July 31, 2000.
This report is intended solely for the information and use of
the board of trustees and management of Delaware Group Income
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.
Philadelphia, Pennsylvania
September 6, 2000
