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SIGNATURE LESLIE L. OGG
TITLE VICE PRESIDENT
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\f4\fs20 {\f11\fs24 KPMG Peat Marwick LLP
\par 4200 Norwest Center
\par 90 South Seventh Street
\par }\pard \sa480 {\f11\fs24 Minneapolis, MN 55402
\par }\pard \sa240 {\f11\fs24 Independent Auditors' Report
on Internal Accounting Control
\par }\pard {\f11\fs24 The Board of Trustees and Unitholders
\par }\pard \sa240 {\f11\fs24 IDS California Tax-Exempt Trust:
\par In planning and performing our audit of the financial statements
of IDS California Tax-Exempt Fund of IDS California
Tax-Exempt Trust for the period
ended June 30, 1997, we considered their internal control structure,
including procedures 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 NSAR, not to provide assurance on the interna
control structure.
\par The management of IDS California Tax-\-Exempt Trust is
responsible for establishing and maintaining a system of internal
accounting control. In fulfilling this responsibility, estimates
and judgments by management are required to assess the expected
benefits and related costs of internal control structure po
licies and procedures. Two of the objectives of an internal control
structure are to provide management with reasonable, but not absolute,
assurance that assets are safeguarded against loss from unauthorized
use or disposition and that transactions are ex
ecuted in accordance with management's authorization and recorded properly
to permit the preparation of financial statements in conformity with generally
accepted accounting principles.
\par }\pard {\f11\fs24
Because of inherent limitations in any internal control structure, errors or
irregularities may occur and not be detected. Also, projection of any evaluation
of the structure to future periods is subject to the risk that it may become
inadequate because o
f changes in conditions or that the effectiveness of the design and
\par }\pard \sa240 {\f11\fs24 operation may deteriorate.
\par Our consideration of the internal control structure would not
necessarily disclose all matters in the internal control structure that
might be material weaknesses under standards established by the
American Institute of Certified Public Accountants. A mat
erial weakness is a condition in which the design or operation of the
specific internal control structure elements does not reduce to a relatively
ow 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 structure,
including procedures for safeguarding securities, that we consider
to be a material weakness as defined above as of June 30, 1997.
\par }\pard \sa480 {\f11\fs24 This report is intended solely for
the information and use of management and the Securities
and Exchange Commission.
\par KPMG Peat Marwick LLP
\par }\pard {\f11\fs24 Minneapolis, Minnesota
\par }\pard \sa480 {\f11\fs24 August 1, 1997
\par }}
