DEAN WITTER TAX FREE DAILY INCOME TRUST
N-30D/A, 1994-03-01
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             DEAN WITTER TAX-FREE DAILY INCOME TRUST
                       File Number 2-67087


     We hereby incorporate by reference the Annual Report in its
entirety which was filed in Post-Effective Amendment No. 18 (33 Act
No. 2-67087) as filed electronically via EDGAR on February 18,
1994.  This Post-Effective Amendment contains the audited financial
statements of Dean Witter Tax-Free Daily Income Trust for the year
ended December 31, 1993.  The Annual Report is hereby incorporated
by reference.
 


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