STATE STREET RESEARCH INCOME TRUST
497, 1999-10-22
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[letterhead of
State Street Research & Management Company
One Financial Center
Boston, Massachusetts 02111]

VIA EDGAR

October 22, 1999

Securities and Exchange Commission
Filing Desk
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:      State Street Research Income Trust
         Securities Act of 1933 Registration No. 33-2697
         Investment Company Act of 1940 File No. 811-4559
         CIK 0000787980

Ladies and Gentlemen:

On behalf of State Street Research Income Trust (the "Registrant") and pursuant
to Rule 497(e) under the Securities Act of 1933, as amended (the "Securities
Act") and the Investment Company Act of 1940, as amended (the "1940 Act"), as
the same have been modified by Regulation S-T, we hereby file a statement to
note for the record that prospectuses are in use which are foreign language
translations of the English language prospectuses dated July 15, 1999. The
prospectuses were filed electronically on July 16, 1999 (EDGAR accession number
0000950146-99-001379):

Fund                                    Language(s)
- ----                                    -----------
State Street Research                   Chinese
  High Income Fund

State Street Research                   Spanish
  High Income Fund

State Street Research                   Chinese
  Stategic Growth & Income Fund

State Street Research                   Spanish
  Stategic Growth & Income Fund

Pursuant to Rule 306 of Regulation S-T, the Registrant represents that

<PAGE>

the English language State Street Research High Income Fund prospectus and the
State Street Research Strategic Growth & Income Fund prospectus referenced above
are fair and accurate translations of the Chinese and Spanish versions now in
use.

If you have any questions with respect to the enclosed or if there is any way in
which we may be of assistance, please do not hesitate to telephone the
undersigned at (617) 357-1371.

STATE STREET RESEARCH
INCOME TRUST


By:      /s/ Amy L. Simmons
         -------------------------
         Amy L. Simmons
         Assistant Secretary


cc:      John Hunt, Esq.
         Geoffrey R.T. Kenyon, Esq.
         Evelyn M. Talmo
           Goodwin, Procter & Hoar LLP
         Darman A. Wing, Esq.
           State Street Research & Management Company



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