DEAN WITTER TAX-FREE DAILY INCOME TRUST
TWO WORLD TRADE CENTER
NEW YORK, NEW YORK 10048
February 25, 1994
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Dean Witter Tax-Free Daily Income Trust
File No. 811-3031
File No. 33-67087
Dear Sir or Madam:
Pursuant to Rule 30b2-1 under the Investment Company Act of
1940, we are herein incorporating by reference via EDGAR the Annual
Report for the above-referenced Fund containing the audited
financial statements for the period December 31, 1993 .
Very truly yours,
/s/Sheldon Curtis
Sheldon Curtis
Vice President
and Secretary
INCTFPRO.N30