DEAN WITTER TAX FREE DAILY INCOME TRUST, N-30D, 1996-03-07

DEAN WITTER TAX FREE DAILY INCOME TRUST
N-30D, 1996-03-07

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DEAN WITTER TAX-FREE DAILY INCOME TRUST
TWO WORLD TRADE CENTER
NEW YORK, NEW YORK 10048




                                        March 7, 1996


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. 2-67087 

   
Dear Sir or Madam:

     We hereby incorporate by reference the Annual Report in its
entirety which was filed in the Prospectus contained in the
Registrant's most recent Registration Statement that was filed
electronically via EDGAR on February 26, 1996. The Prospectus
contains the audited financial statements of Dean Witter Tax-Free
Daily Income Trust for the fiscal year ended December 31, 1995. The
Annual Report is hereby incorporated by reference.



                                        Very Truly Yours,
                                     


                                        Lou Anne McInnis
                                        Assistant Secretary