INSURED MUNICIPALS INCOME TR & INVS QUAL TAX EX TR MUT SE 26
497J, 1998-08-28
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                             August 28, 1998
                                    
                                    
                                    
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-1004

Attn:  Filing Desk - Stop 1-4
     
     Re:  Insured  Municipals  Income Trust and Investors'  Quality  Tax-
          Exempt Trust, Multi-Series 26
          File No. 33-04998   CIK #792358

Ladies/Gentlemen:
     
     In accordance with the provisions of Rule 497(j) of Regulation C under the
Securities Act of 1933 (the "Securities Act") this letter serves to certify that
the most recent amendment to the subject Registration Statement on Form S-6 for
the above captioned Trust does not differ from that which would have been filed
pursuant to Rule 497(b) of the Securities Act. The most recent amendment to the
Registration Statement was filed electronically with the commission on August
25, 1998.

                                    Very truly yours,
                                    
                                    
                                    
                                    
                                    Van Kampen Funds Inc.


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