STATE STREET RESEARCH TAX EXEMPT TRUST
NSAR-A, 1999-08-26
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<PAGE>      PAGE  7
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<PAGE>      PAGE  9
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<PAGE>      PAGE  10
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<PAGE>      PAGE  11
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049  000400 N
050  000400 N
051  000400 N
052  000400 N
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053 C000400 N
055 A000400 N
055 B000400 N
056  000400 N
057  000400 N
SIGNATURE   DOUGLAS R. ROMICH
TITLE       ASSISTANT TREASURER


WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX-EXEMPT TRUST
<SERIES>
   <NUMBER> 011
   <NAME> STATE STREET RESEARCH TAX-EXEMPT FUND CLASS A

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</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX-EXEMPT TRUST
<SERIES>
   <NUMBER> 012
   <NAME> STATE STREET RESEARCH TAX-EXEMPT FUND CLASS B

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</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX-EXEMPT TRUST
<SERIES>
   <NUMBER> 013
   <NAME> STATE STREET RESEARCH TAX-EXEMPT FUND CLASS S

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<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      619,860
<TOTAL-LIABILITIES>                         17,967,525
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<PAID-IN-CAPITAL-COMMON>                   263,126,832
<SHARES-COMMON-STOCK>                        1,278,730
<SHARES-COMMON-PRIOR>                        1,256,960
<ACCUMULATED-NII-CURRENT>                       90,734
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                       939,575
<ACCUM-APPREC-OR-DEPREC>                    13,709,626
<NET-ASSETS>                               275,987,617
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            8,011,284
<OTHER-INCOME>                                       0
<EXPENSES-NET>                               1,744,807
<NET-INVESTMENT-INCOME>                      6,266,477
<REALIZED-GAINS-CURRENT>                     (645,335)
<APPREC-INCREASE-CURRENT>                 (10,008,603)
<NET-CHANGE-FROM-OPS>                      (4,387,461)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                    (273,217)
<DISTRIBUTIONS-OF-GAINS>                       (5,672)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                        418,320
<NUMBER-OF-SHARES-REDEEMED>                  (412,564)
<SHARES-REINVESTED>                             16,014
<NET-CHANGE-IN-ASSETS>                     (7,924,548)
<ACCUMULATED-NII-PRIOR>                        137,940
<ACCUMULATED-GAINS-PRIOR>                            0
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                     146,169
<GROSS-ADVISORY-FEES>                          775,831
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                              1,760,770
<AVERAGE-NET-ASSETS>                       282,120,364
<PER-SHARE-NAV-BEGIN>                             8.52
<PER-SHARE-NII>                                   0.20
<PER-SHARE-GAIN-APPREC>                         (0.31)
<PER-SHARE-DIVIDEND>                            (0.21)
<PER-SHARE-DISTRIBUTIONS>                       (0.00)
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               8.20
<EXPENSE-RATIO>                                   0.83
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX-EXEMPT TRUST
<SERIES>
   <NUMBER> 014
   <NAME> STATE STREET RESEARCH TAX-EXEMPT FUND CLASS C

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               JUN-30-1999
<INVESTMENTS-AT-COST>                      265,579,966
<INVESTMENTS-AT-VALUE>                     279,289,592
<RECEIVABLES>                               14,606,886
<ASSETS-OTHER>                                  58,664
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                             293,955,142
<PAYABLE-FOR-SECURITIES>                    17,347,665
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      619,860
<TOTAL-LIABILITIES>                         17,967,525
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                   263,126,832
<SHARES-COMMON-STOCK>                          258,048
<SHARES-COMMON-PRIOR>                          466,312
<ACCUMULATED-NII-CURRENT>                       90,734
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                       939,575
<ACCUM-APPREC-OR-DEPREC>                    13,709,626
<NET-ASSETS>                               275,987,617
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            8,011,284
<OTHER-INCOME>                                       0
<EXPENSES-NET>                               1,744,807
<NET-INVESTMENT-INCOME>                      6,266,477
<REALIZED-GAINS-CURRENT>                     (645,335)
<APPREC-INCREASE-CURRENT>                 (10,008,603)
<NET-CHANGE-FROM-OPS>                      (4,387,461)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                     (68,434)
<DISTRIBUTIONS-OF-GAINS>                       (1,853)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                         34,878
<NUMBER-OF-SHARES-REDEEMED>                  (248,242)
<SHARES-REINVESTED>                              5,100
<NET-CHANGE-IN-ASSETS>                     (7,924,548)
<ACCUMULATED-NII-PRIOR>                        137,940
<ACCUMULATED-GAINS-PRIOR>                            0
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                     146,169
<GROSS-ADVISORY-FEES>                          775,831
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                              1,760,770
<AVERAGE-NET-ASSETS>                       282,120,364
<PER-SHARE-NAV-BEGIN>                             8.54
<PER-SHARE-NII>                                   0.15
<PER-SHARE-GAIN-APPREC>                         (0.31)
<PER-SHARE-DIVIDEND>                            (0.16)
<PER-SHARE-DISTRIBUTIONS>                       (0.00)
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               8.22
<EXPENSE-RATIO>                                   1.83
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX-EXEMPT TRUST
<SERIES>
   <NUMBER> 015
   <NAME> STATE STREET RESEARCH TAX-EXEMPT FUND CLASS B1

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               JUN-30-1999
<INVESTMENTS-AT-COST>                      265,579,966
<INVESTMENTS-AT-VALUE>                     279,289,592
<RECEIVABLES>                               14,606,886
<ASSETS-OTHER>                                  58,664
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                             293,955,142
<PAYABLE-FOR-SECURITIES>                    17,347,665
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      619,860
<TOTAL-LIABILITIES>                         17,967,525
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                   263,126,832
<SHARES-COMMON-STOCK>                          712,302
<SHARES-COMMON-PRIOR>                                0
<ACCUMULATED-NII-CURRENT>                       90,734
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                       939,575
<ACCUM-APPREC-OR-DEPREC>                    13,709,626
<NET-ASSETS>                               275,987,617
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            8,011,284
<OTHER-INCOME>                                       0
<EXPENSES-NET>                               1,744,807
<NET-INVESTMENT-INCOME>                      6,266,477
<REALIZED-GAINS-CURRENT>                     (645,335)
<APPREC-INCREASE-CURRENT>                 (10,008,603)
<NET-CHANGE-FROM-OPS>                      (4,387,461)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                     (57,252)
<DISTRIBUTIONS-OF-GAINS>                       (1,482)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                        721,193
<NUMBER-OF-SHARES-REDEEMED>                   (13,861)
<SHARES-REINVESTED>                              4,970
<NET-CHANGE-IN-ASSETS>                     (7,924,548)
<ACCUMULATED-NII-PRIOR>                        137,940
<ACCUMULATED-GAINS-PRIOR>                            0
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                     146,169
<GROSS-ADVISORY-FEES>                          775,831
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                              1,760,770
<AVERAGE-NET-ASSETS>                       282,120,364
<PER-SHARE-NAV-BEGIN>                             8.54
<PER-SHARE-NII>                                   0.16
<PER-SHARE-GAIN-APPREC>                         (0.32)
<PER-SHARE-DIVIDEND>                            (0.16)
<PER-SHARE-DISTRIBUTIONS>                       (0.00)
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               8.22
<EXPENSE-RATIO>                                   1.83
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX -EXEMPT TRUST
<SERIES>
   <NUMBER> 021
   <NAME> STATE STREET RESEARCH NEW YORK TAX-FREE FUND CLASS A

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               JUN-30-1999
<INVESTMENTS-AT-COST>                       70,487,148
<INVESTMENTS-AT-VALUE>                      73,164,646
<RECEIVABLES>                                1,304,919
<ASSETS-OTHER>                                   6,376
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                              74,475,941
<PAYABLE-FOR-SECURITIES>                     5,091,455
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      245,493
<TOTAL-LIABILITIES>                          5,336,948
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                    66,658,780
<SHARES-COMMON-STOCK>                        2,653,433
<SHARES-COMMON-PRIOR>                        2,562,679
<ACCUMULATED-NII-CURRENT>                       31,454
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                       228,739
<ACCUM-APPREC-OR-DEPREC>                     2,677,498
<NET-ASSETS>                                69,138,993
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            1,956,019
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 428,338
<NET-INVESTMENT-INCOME>                      1,527,681
<REALIZED-GAINS-CURRENT>                     (178,009)
<APPREC-INCREASE-CURRENT>                  (2,958,540)
<NET-CHANGE-FROM-OPS>                      (1,608,868)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                    (470,163)
<DISTRIBUTIONS-OF-GAINS>                      (81,525)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                        331,819
<NUMBER-OF-SHARES-REDEEMED>                  (291,999)
<SHARES-REINVESTED>                             50,934
<NET-CHANGE-IN-ASSETS>                     (2,591,921)
<ACCUMULATED-NII-PRIOR>                          7,643
<ACCUMULATED-GAINS-PRIOR>                      215,917
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          193,605
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                488,863
<AVERAGE-NET-ASSETS>                        70,401,818
<PER-SHARE-NAV-BEGIN>                             8.52
<PER-SHARE-NII>                                   0.19
<PER-SHARE-GAIN-APPREC>                         (0.38)
<PER-SHARE-DIVIDEND>                            (0.18)
<PER-SHARE-DISTRIBUTIONS>                       (0.03)
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               8.12
<EXPENSE-RATIO>                                   1.11
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX-EXEMPT TRUST
<SERIES>
   <NUMBER> 022
   <NAME> STATE STREET RESEARCH NEW YORK TAX-FREE FUND CLASS B

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               JUN-30-1999
<INVESTMENTS-AT-COST>                       70,487,148
<INVESTMENTS-AT-VALUE>                      73,164,646
<RECEIVABLES>                                1,304,919
<ASSETS-OTHER>                                   6,376
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                              74,475,941
<PAYABLE-FOR-SECURITIES>                     5,091,455
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      245,493
<TOTAL-LIABILITIES>                          5,336,948
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                    66,658,780
<SHARES-COMMON-STOCK>                        2,093,099
<SHARES-COMMON-PRIOR>                        2,262,594
<ACCUMULATED-NII-CURRENT>                       31,454
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                       228,739
<ACCUM-APPREC-OR-DEPREC>                     2,677,498
<NET-ASSETS>                                69,138,993
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            1,956,019
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 428,338
<NET-INVESTMENT-INCOME>                      1,527,681
<REALIZED-GAINS-CURRENT>                     (178,009)
<APPREC-INCREASE-CURRENT>                  (2,958,540)
<NET-CHANGE-FROM-OPS>                      (1,608,868)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                    (331,512)
<DISTRIBUTIONS-OF-GAINS>                      (68,596)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                         39,313
<NUMBER-OF-SHARES-REDEEMED>                  (246,243)
<SHARES-REINVESTED>                             37,435
<NET-CHANGE-IN-ASSETS>                     (2,591,921)
<ACCUMULATED-NII-PRIOR>                          7,643
<ACCUMULATED-GAINS-PRIOR>                      215,917
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          193,605
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                488,863
<AVERAGE-NET-ASSETS>                        70,401,818
<PER-SHARE-NAV-BEGIN>                             8.52
<PER-SHARE-NII>                                   0.15
<PER-SHARE-GAIN-APPREC>                         (0.37)
<PER-SHARE-DIVIDEND>                            (0.15)
<PER-SHARE-DISTRIBUTIONS>                       (0.03)
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               8.12
<EXPENSE-RATIO>                                   1.86
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX-EXEMPT TRUST
<SERIES>
   <NUMBER> 023
   <NAME> STATE STREET RESEARCH NEW YORK TAX-FREE FUND CLASS S

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               JUN-30-1999
<INVESTMENTS-AT-COST>                       70,487,148
<INVESTMENTS-AT-VALUE>                      73,164,646
<RECEIVABLES>                                1,304,919
<ASSETS-OTHER>                                   6,376
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                              74,475,941
<PAYABLE-FOR-SECURITIES>                     5,091,455
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      245,493
<TOTAL-LIABILITIES>                          5,336,948
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                    66,658,780
<SHARES-COMMON-STOCK>                        3,389,319
<SHARES-COMMON-PRIOR>                        3,459,975
<ACCUMULATED-NII-CURRENT>                       31,454
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                       228,739
<ACCUM-APPREC-OR-DEPREC>                     2,677,498
<NET-ASSETS>                                69,138,993
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            1,956,019
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 428,338
<NET-INVESTMENT-INCOME>                      1,527,681
<REALIZED-GAINS-CURRENT>                     (178,009)
<APPREC-INCREASE-CURRENT>                  (2,958,540)
<NET-CHANGE-FROM-OPS>                      (1,608,868)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                    (661,276)
<DISTRIBUTIONS-OF-GAINS>                     (108,103)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                         16,567
<NUMBER-OF-SHARES-REDEEMED>                  (155,696)
<SHARES-REINVESTED>                             68,473
<NET-CHANGE-IN-ASSETS>                     (2,591,921)
<ACCUMULATED-NII-PRIOR>                          7,643
<ACCUMULATED-GAINS-PRIOR>                      215,917
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          193,605
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                488,863
<AVERAGE-NET-ASSETS>                        70,401,818
<PER-SHARE-NAV-BEGIN>                             8.53
<PER-SHARE-NII>                                   0.20
<PER-SHARE-GAIN-APPREC>                         (0.38)
<PER-SHARE-DIVIDEND>                            (0.19)
<PER-SHARE-DISTRIBUTIONS>                       (0.03)
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               8.13
<EXPENSE-RATIO>                                   0.86
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX-EXEMPT TRUST
<SERIES>
   <NUMBER> 024
   <NAME> STATE STREET RESEARCH NEW YORK TAX-FREE FUND CLASS C

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               JUN-30-1999
<INVESTMENTS-AT-COST>                       70,487,148
<INVESTMENTS-AT-VALUE>                      73,164,646
<RECEIVABLES>                                1,304,919
<ASSETS-OTHER>                                   6,376
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                              74,475,941
<PAYABLE-FOR-SECURITIES>                     5,091,455
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      245,493
<TOTAL-LIABILITIES>                          5,336,948
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                    66,658,780
<SHARES-COMMON-STOCK>                           97,221
<SHARES-COMMON-PRIOR>                          131,635
<ACCUMULATED-NII-CURRENT>                       31,454
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                       228,739
<ACCUM-APPREC-OR-DEPREC>                     2,677,498
<NET-ASSETS>                                69,138,993
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            1,956,019
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 428,338
<NET-INVESTMENT-INCOME>                      1,527,681
<REALIZED-GAINS-CURRENT>                     (178,009)
<APPREC-INCREASE-CURRENT>                  (2,958,540)
<NET-CHANGE-FROM-OPS>                      (1,608,868)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                     (17,499)
<DISTRIBUTIONS-OF-GAINS>                       (4,565)
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                         30,587
<NUMBER-OF-SHARES-REDEEMED>                   (65,711)
<SHARES-REINVESTED>                                710
<NET-CHANGE-IN-ASSETS>                     (2,591,921)
<ACCUMULATED-NII-PRIOR>                          7,643
<ACCUMULATED-GAINS-PRIOR>                      215,917
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          193,605
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                488,863
<AVERAGE-NET-ASSETS>                        70,401,818
<PER-SHARE-NAV-BEGIN>                             8.52
<PER-SHARE-NII>                                   0.16
<PER-SHARE-GAIN-APPREC>                         (0.38)
<PER-SHARE-DIVIDEND>                            (0.15)
<PER-SHARE-DISTRIBUTIONS>                       (0.03)
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               8.12
<EXPENSE-RATIO>                                   1.86
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000787978
<NAME> STATE STREET RESEARCH TAX-EXEMPT TRUST
<SERIES>
   <NUMBER> 025
   <NAME> STATE STREET RESEARCH NEW YORK TAX-FREE FUND CLASS B(1)

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               JUN-30-1999
<INVESTMENTS-AT-COST>                       70,487,148
<INVESTMENTS-AT-VALUE>                      73,164,646
<RECEIVABLES>                                1,304,919
<ASSETS-OTHER>                                   6,376
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                              74,475,941
<PAYABLE-FOR-SECURITIES>                     5,091,455
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      245,493
<TOTAL-LIABILITIES>                          5,336,948
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                    66,658,780
<SHARES-COMMON-STOCK>                          280,599
<SHARES-COMMON-PRIOR>                                0
<ACCUMULATED-NII-CURRENT>                       31,454
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                              0
<OVERDISTRIBUTION-GAINS>                       228,739
<ACCUM-APPREC-OR-DEPREC>                     2,677,498
<NET-ASSETS>                                69,138,993
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            1,956,019
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 428,338
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<EXPENSE-RATIO>                                   1.86
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


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