DEAN WITTER U S GOVERNMENT MONEY MARKET TRUST
N-30D, 1994-03-21
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           DEAN WITTER U.S. GOVERNMENT MONEY MARKET TRUST


     We hereby incorporate by reference the Annual Report in
its entirety which was filed in Post-Effective Amendment No. 14 (33
Act No. 2-74980) as filed electronically via EDGAR on March 11,
1994. This Post-Effective Amendment contains the audited financial
statements for the year ended January 31, 1994 of Dean Witter U.S.
Government Money Market Trust.  The Annual Report is hereby
incorporated by reference. 


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