DELAWARE GROUP TAX FREE FUND INC
NSAR-B, 1997-10-29
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<PAGE>      PAGE  1
000 B000000 08/31/97
000 C000000 0000728352
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 A
001 A000000 DELAWARE GROUP TAX-FREE FUND,INC.
001 B000000 811-3850
001 C000000 2152552926
002 A000000 2005 MARKET STREET
002 B000000 PHILADELPHIA
002 C000000 PA
002 D010000 19103
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 Y
007 B000000  3
007 C010100  1
007 C020100 TAX-FREE USA FUND
007 C030100 N
007 C010200  2
007 C020200 TAX-FREE INSURED FUND
007 C030200 N
007 C010300  3
007 C020300 TAX-FREE USA INTERMEDIATE FUND
007 C030300 N
007 C010400  4
007 C010500  5
007 C010600  6
007 C010700  7
007 C010800  8
007 C010900  9
007 C011000 10
018  00AA00 Y
019 A00AA00 Y
019 B00AA00  100
019 C00AA00 DELAWARECX
022 A000001 GOLDMAN SACHS & CO.
022 B000001 13-5108880
022 C000001     63505
022 D000001     32241
022 A000002 MORGAN GUARANTY
022 C000002     23607
022 D000002     21473
022 A000003 DILLON, READ & CO., INC.
022 B000003 13-1939216
<PAGE>      PAGE  2
022 C000003      5070
022 D000003     29314
022 A000004 PITTSBURGH NATIONAL BANK
022 B000004 25-1471636
022 C000004     11850
022 D000004     21775
022 A000005 LEHMAN BROTHERS, INC.
022 B000005 13-2518466
022 C000005     18060
022 D000005      9099
022 A000006 MERRILL LYNCH, PIERCE, FENNER & SMITH
022 B000006 13-5674085
022 C000006      5874
022 D000006     16918
022 A000007 SMITH BARNEY & CO.
022 B000007 13-1912900
022 C000007     13043
022 D000007      3878
022 A000008 SAMUEL A. RAMIREZ
022 B000008 13-2695511
022 C000008      5808
022 D000008      7503
022 A000009 PAINE WEBBER
022 B000009 13-2638166
022 C000009      4160
022 D000009      8766
022 A000010 PRAGER
022 B000010 94-3057440
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023 C000000     202546
023 D000000     217790
024  00AA00 N
027  000000 Y
077 A000000 Y
077 B000000 Y
077 Q010000 Y
080 A00AA00 ICI MUTUAL INSURANCE COMPANY, INC.
080 B00AA00 GULF INSURANCE COMPANY
080 C00AA00    40000
081 A00AA00 Y
081 B00AA00 114
082 A00AA00 Y
082 B00AA00       50
083 A00AA00 N
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SIGNATURE   ROSEMARY E. MILNER                           
TITLE       VICE PRESIDENT      
 


<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000728352
<NAME> DELAWARE GROUP TAX-FREE FUND, INC.
<SERIES>
   <NUMBER> 011
   <NAME> TAX-FREE USA FUND A CLASS
       
<S>                             <C>
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<FISCAL-YEAR-END>                          AUG-31-1997
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</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000728352
<NAME> DELAWARE GROUP TAX-FREE FUND, INC.
<SERIES>
   <NUMBER> 012
   <NAME> TAX-FREE USA FUND B CLASS
       
<S>                             <C>
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</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000728352
<NAME> DELAWARE GROUP TAX-FREE FUND, INC.
<SERIES>
   <NUMBER> 013
   <NAME> TAX-FREE USA FUND C CLASS
       
<S>                             <C>
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</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000728352
<NAME> DELAWARE GROUP TAX-FREE FUND, INC.
<SERIES>
   <NUMBER> 021
   <NAME> TAX-FREE INSURED FUND A CLASS
       
<S>                             <C>
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<PAID-IN-CAPITAL-COMMON>                    77,629,620
<SHARES-COMMON-STOCK>                        7,095,034
<SHARES-COMMON-PRIOR>                        7,475,095
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                        996,874
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                     3,384,458
<NET-ASSETS>                                78,376,990
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            5,158,252
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 893,333
<NET-INVESTMENT-INCOME>                      4,264,919
<REALIZED-GAINS-CURRENT>                     1,042,113
<APPREC-INCREASE-CURRENT>                    1,099,718
<NET-CHANGE-FROM-OPS>                        6,406,750
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                    4,105,498
<DISTRIBUTIONS-OF-GAINS>                       657,491
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                        757,507
<NUMBER-OF-SHARES-REDEEMED>                  1,368,970
<SHARES-REINVESTED>                            231,402
<NET-CHANGE-IN-ASSETS>                     (2,559,159)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                      641,503
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          488,651
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                893,333
<AVERAGE-NET-ASSETS>                        78,551,384
<PER-SHARE-NAV-BEGIN>                           10.860
<PER-SHARE-NII>                                  0.573
<PER-SHARE-GAIN-APPREC>                          0.281
<PER-SHARE-DIVIDEND>                             0.573
<PER-SHARE-DISTRIBUTIONS>                        0.091
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                             11.050
<EXPENSE-RATIO>                                   1.05
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        


</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000728352
<NAME> DELAWARE GROUP TAX-FREE FUND, INC.
<SERIES>
   <NUMBER> 022
   <NAME> TAX-FREE INSURED FUND B CLASS
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          AUG-31-1997
<PERIOD-END>                               AUG-31-1997
<INVESTMENTS-AT-COST>                       78,620,748
<INVESTMENTS-AT-VALUE>                      82,005,206
<RECEIVABLES>                                1,652,252
<ASSETS-OTHER>                                     813
<OTHER-ITEMS-ASSETS>                            54,951
<TOTAL-ASSETS>                              83,713,222
<PAYABLE-FOR-SECURITIES>                     1,398,908
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      229,056
<TOTAL-LIABILITIES>                          1,627,964
<SENIOR-EQUITY>                                 74,307
<PAID-IN-CAPITAL-COMMON>                    77,629,620
<SHARES-COMMON-STOCK>                          327,644
<SHARES-COMMON-PRIOR>                          310,903
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                        996,874
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                     3,384,458
<NET-ASSETS>                                 3,619,398
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            5,158,252
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 893,333
<NET-INVESTMENT-INCOME>                      4,264,919
<REALIZED-GAINS-CURRENT>                     1,042,113
<APPREC-INCREASE-CURRENT>                    1,099,718
<NET-CHANGE-FROM-OPS>                        6,406,750
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                      153,999
<DISTRIBUTIONS-OF-GAINS>                        28,164
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                        106,909
<NUMBER-OF-SHARES-REDEEMED>                     99,060
<SHARES-REINVESTED>                              8,892
<NET-CHANGE-IN-ASSETS>                     (2,559,159)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                      641,503
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          488,651
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                893,333
<AVERAGE-NET-ASSETS>                        78,551,384
<PER-SHARE-NAV-BEGIN>                           10.860
<PER-SHARE-NII>                                  0.485
<PER-SHARE-GAIN-APPREC>                          0.281
<PER-SHARE-DIVIDEND>                             0.485
<PER-SHARE-DISTRIBUTIONS>                        0.091
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                             11.050
<EXPENSE-RATIO>                                   1.85
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        


</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000728352
<NAME> DELAWARE GROUP TAX-FREE FUND, INC.
<SERIES>
   <NUMBER> 023
   <NAME> TAX-FREE INSURED FUND C CLASS
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          AUG-31-1997
<PERIOD-END>                               AUG-31-1997
<INVESTMENTS-AT-COST>                       78,620,748
<INVESTMENTS-AT-VALUE>                      82,005,206
<RECEIVABLES>                                1,652,252
<ASSETS-OTHER>                                     813
<OTHER-ITEMS-ASSETS>                            54,951
<TOTAL-ASSETS>                              83,713,222
<PAYABLE-FOR-SECURITIES>                     1,398,908
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      229,056
<TOTAL-LIABILITIES>                          1,627,964
<SENIOR-EQUITY>                                 74,307
<PAID-IN-CAPITAL-COMMON>                    77,629,620
<SHARES-COMMON-STOCK>                            8,045
<SHARES-COMMON-PRIOR>                           11,046
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                        996,874
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                     3,384,458
<NET-ASSETS>                                    88,871
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            5,158,252
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 893,333
<NET-INVESTMENT-INCOME>                      4,264,919
<REALIZED-GAINS-CURRENT>                     1,042,113
<APPREC-INCREASE-CURRENT>                    1,099,718
<NET-CHANGE-FROM-OPS>                        6,406,750
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                        5,423
<DISTRIBUTIONS-OF-GAINS>                         1,087
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                          1,691
<NUMBER-OF-SHARES-REDEEMED>                      5,274
<SHARES-REINVESTED>                                582
<NET-CHANGE-IN-ASSETS>                     (2,559,159)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                      641,503
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          488,651
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                893,333
<AVERAGE-NET-ASSETS>                        78,551,384
<PER-SHARE-NAV-BEGIN>                           10.860
<PER-SHARE-NII>                                  0.485
<PER-SHARE-GAIN-APPREC>                          0.281
<PER-SHARE-DIVIDEND>                             0.485
<PER-SHARE-DISTRIBUTIONS>                        0.091
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                             11.050
<EXPENSE-RATIO>                                   1.85
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        


</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000728352
<NAME> DELAWARE GROUP TAX-FREE FUND, INC.
<SERIES>
   <NUMBER> 031
   <NAME> TAX-FREE USA INTERMEDIATE FUND A CLASS
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          AUG-31-1997
<PERIOD-END>                               AUG-31-1997
<INVESTMENTS-AT-COST>                      239,989,949
<INVESTMENTS-AT-VALUE>                      24,788,222
<RECEIVABLES>                                  578,870
<ASSETS-OTHER>                                       0
<OTHER-ITEMS-ASSETS>                           165,454
<TOTAL-ASSETS>                              25,532,546
<PAYABLE-FOR-SECURITIES>                       530,424
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      108,870
<TOTAL-LIABILITIES>                            639,294
<SENIOR-EQUITY>                                 23,800
<PAID-IN-CAPITAL-COMMON>                    25,066,562
<SHARES-COMMON-STOCK>                        2,068,562
<SHARES-COMMON-PRIOR>                        2,191,333
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                      (995,275)
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       798,273
<NET-ASSETS>                                21,635,397
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            1,403,670
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 136,500
<NET-INVESTMENT-INCOME>                      1,267,170
<REALIZED-GAINS-CURRENT>                        27,578
<APPREC-INCREASE-CURRENT>                      305,500
<NET-CHANGE-FROM-OPS>                        1,600,248
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                    1,147,363
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                        694,060
<NUMBER-OF-SHARES-REDEEMED>                    886,958
<SHARES-REINVESTED>                             70,127
<NET-CHANGE-IN-ASSETS>                         593,250
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                  (1,022,853)
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          125,029
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                287,326
<AVERAGE-NET-ASSETS>                        22,799,626
<PER-SHARE-NAV-BEGIN>                           10.320
<PER-SHARE-NII>                                  0.524
<PER-SHARE-GAIN-APPREC>                          0.140
<PER-SHARE-DIVIDEND>                             0.524
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                             10.460
<EXPENSE-RATIO>                                   0.43
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        


</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000728352
<NAME> DELAWARE GROUP TAX-FREE FUND, INC.
<SERIES>
   <NUMBER> 032
   <NAME> TAX-FREE USA INTERMEDIATE FUND B CLASS
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          AUG-31-1997
<PERIOD-END>                               AUG-31-1997
<INVESTMENTS-AT-COST>                      239,989,949
<INVESTMENTS-AT-VALUE>                      24,788,222
<RECEIVABLES>                                  578,870
<ASSETS-OTHER>                                       0
<OTHER-ITEMS-ASSETS>                           165,454
<TOTAL-ASSETS>                              25,532,546
<PAYABLE-FOR-SECURITIES>                       530,424
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      108,870
<TOTAL-LIABILITIES>                            639,294
<SENIOR-EQUITY>                                 23,800
<PAID-IN-CAPITAL-COMMON>                    25,066,562
<SHARES-COMMON-STOCK>                          175,189
<SHARES-COMMON-PRIOR>                          144,374
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                      (995,275)
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       798,273
<NET-ASSETS>                                 1,832,332
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            1,403,670
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 136,500
<NET-INVESTMENT-INCOME>                      1,267,170
<REALIZED-GAINS-CURRENT>                        27,578
<APPREC-INCREASE-CURRENT>                      305,500
<NET-CHANGE-FROM-OPS>                        1,600,248
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                       65,780
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                         71,587
<NUMBER-OF-SHARES-REDEEMED>                     45,185
<SHARES-REINVESTED>                              4,414
<NET-CHANGE-IN-ASSETS>                         593,250
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                  (1,022,853)
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          125,029
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                287,326
<AVERAGE-NET-ASSETS>                         1,581,935
<PER-SHARE-NAV-BEGIN>                           10.320
<PER-SHARE-NII>                                  0.436
<PER-SHARE-GAIN-APPREC>                          0.140
<PER-SHARE-DIVIDEND>                             0.436
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                             10.460
<EXPENSE-RATIO>                                   1.28
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        


</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000728352
<NAME> DELAWARE GROUP TAX-FREE FUND, INC.
<SERIES>
   <NUMBER> 033
   <NAME> TAX-FREE USA INTERMEDIATE FUND C CLASS
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          AUG-31-1997
<PERIOD-END>                               AUG-31-1997
<INVESTMENTS-AT-COST>                      239,989,949
<INVESTMENTS-AT-VALUE>                      24,788,222
<RECEIVABLES>                                  578,870
<ASSETS-OTHER>                                       0
<OTHER-ITEMS-ASSETS>                           165,454
<TOTAL-ASSETS>                              25,532,546
<PAYABLE-FOR-SECURITIES>                       530,424
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      108,870
<TOTAL-LIABILITIES>                            639,294
<SENIOR-EQUITY>                                 23,800
<PAID-IN-CAPITAL-COMMON>                    25,066,562
<SHARES-COMMON-STOCK>                          136,294
<SHARES-COMMON-PRIOR>                           18,728
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                      (995,275)
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                       798,273
<NET-ASSETS>                                 1,425,523
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            1,403,670
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 136,500
<NET-INVESTMENT-INCOME>                      1,267,170
<REALIZED-GAINS-CURRENT>                        27,578
<APPREC-INCREASE-CURRENT>                      305,500
<NET-CHANGE-FROM-OPS>                        1,600,248
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                       54,027
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                        216,266
<NUMBER-OF-SHARES-REDEEMED>                    103,591
<SHARES-REINVESTED>                              4,931
<NET-CHANGE-IN-ASSETS>                         593,250
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                  (1,022,853)
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          125,029
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                287,326
<AVERAGE-NET-ASSETS>                         1,332,024
<PER-SHARE-NAV-BEGIN>                           10.320
<PER-SHARE-NII>                                  0.436
<PER-SHARE-GAIN-APPREC>                          0.140
<PER-SHARE-DIVIDEND>                             0.436
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                             10.460
<EXPENSE-RATIO>                                   1.28
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        


</TABLE>

                                    
                                    
                     Report of Independent Auditors


To the Shareholders and Board of Directors 
Delaware Group Tax-Free Fund, Inc.

In planning and performing our audit of the financial statements
of Delaware Group Tax-Free, Inc. (the  Fund ) for the year ended
August 31, 1997, we considered its internal control, including
control activities for safeguarding securities, in order to
determine our auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply with the
requirements of Form N-SAR, not to provide assurance on internal
control.

The management of the Fund is responsible for establishing and
maintaining internal control.  In fulfilling this responsibility,
estimates and judgments by management are required to assess the
expected benefits and related costs of controls.  Generally,
controls that are relevant to an audit pertain to the entity s
objective of preparing financial statements for external purposes
that are fairly presented in conformity with generally accepted
accounting principles.  Those controls include the safeguarding
of assets against unauthorized acquisition, use or disposition.

Because of inherent limitations in internal control, errors or
irregularities may occur and not be detected.  Also, projection
of any evaluation of internal control to future periods is
subject to the risk that it may become inadequate because of
changes in conditions or that the effectiveness of the design and
operation may deteriorate.

Our consideration of internal control would not necessarily
disclose all matters in internal control that might be material
weaknesses under standards established by the American Institute
of Certified Public Accountants.  A material weakness is a
condition in which the design or operation of one or more of the
internal control components does not reduce to a relatively low
level the risk that errors or irregularities in amounts that
would be material in relation to the financial statements being
audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned
functions.  However, we noted no matters involving the internal
control and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined
above at August 31, 1997.

This report is intended solely for the information and use of the
board of directors and management of Delaware Group Tax-Free
Fund, Inc. and the Securities and Exchange Commission. 

October 8, 1997


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