NEW ENGLAND TAX EXEMPT MONEY MARKET TRUST, 497, 1997-09-02

NEW ENGLAND TAX EXEMPT MONEY MARKET TRUST
497, 1997-09-02

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               [NEW ENGLAND FUNDS LETTERHEAD]




                                        September 2, 1997

Via EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Re:  New England Tax Exempt Money Market Trust
     (File Nos.:  2-81614 and 811-3658)

Dear Sir or Madam:


     Pursuant to Rule 497(j) of the Securities Act of 1933,
as amended, I hereby certify that the form of prospectus and
Statement of Additional Information that would have been
filed under Rule 497(c) would not have differed from that
contained in the most recent Post-Effective Amendment that
was filed electronically on August 20, 1997.

     If you have any questions regarding this filing, please
do not hesitate to call
me at (617) 578-1134.


                                        Very truly yours,

                                        /s/ AMY F. PUFFER

                                        Amy F. Puffer
                                        Assistant Secretary

cc:  R. O'Hare, Esq.
     M. Savitz, Esq.