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U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 24F-2
Annual Notice of Securities Sold
Pursuant to Rule 24f-2
Read instructions at end of Form before preparing Form.
Please print or type.
1. Name and address of issuer: IDS California Tax-Exempt Trust
IDS Tower 10
Minneapolis, MN 55440-0010
___________________________________________________________________
2. Name of each series or class of funds for which this notice is
filed:
Series Class(es) of Shares
Class A
Class B
Class Y
___________________________________________________________________
3. Investment Company Act File Number: 811-4646
Securities Act File Number: 33-5103
___________________________________________________________________
4. Last day of fiscal year for which this notice is filed:
June 30, 1997
___________________________________________________________________
5. Check box if this notice is being filed more than 180 days
after the close of the issuer's fiscal year for purposes of
reporting securities sold after the close of the fiscal year
but before termination of the issuer's 24f-2 declaration:
[ ]
__________________________________________________________________
6. Date of termination of issuer's declaration under rule 24f-2
(a)(1), if applicable (see instruction A.6):
Not Applicable
___________________________________________________________________
7. Number and amount of securities of the same class or series
which had been registered under the Securities Act of 1933
other than pursuant to rule 24f-2 in a prior fiscal year, but
which remained unsold at the beginning of the fiscal year:
$24,138,684
___________________________________________________________________
8. Number and amount of securities registered during the fiscal
year other than pursuant to rule 24f-2: 0
___________________________________________________________________
9. Number and aggregate sale price of securities sold during the
fiscal year: $33,846,935
___________________________________________________________________
10. Number and aggregate sale price of securities sold during the
fiscal year in reliance upon registration pursuant to rule
24f-2: $33,846,935
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___________________________________________________________________
11. Number and aggregate sale price of securities issued during the
fiscal year in connection with dividend reinvestment plans, if
applicable (see Instruction B.7): N/A
___________________________________________________________________
12. Calculation of registration fee:
(i) Aggregate sale price of securities
sold during the fiscal year in reliance
on rule 24f-2 (from Item 10): $ 33,846,935
(ii) Aggregate price of shares issued in
connection with dividend reinvestment
plans (from Item 11, if applicable): + 0
(iii) Aggregate price of shares redeemed or
repurchased during the fiscal year
(if applicable): - 36,031,546
(iv) Aggregate price of shares redeemed or
repurchased and previously applied as a
reduction to filing fees pursuant to
rule 24e-2 (if applicable): + (24,138,684)
(v) Net aggregate price of securities sold
and issued during the fiscal year in
reliance on rule 24f-2 [line (i), plus
line (ii), less line (iii), plus line
(iv)] (if applicable): (26,323,295)
(vi) Multiplier prescribed by Section 6(b)
of the Securities Act of 1933 or other
applicable law or regulation
(see Instruction C.6): x 1/3300
(vii) Fee due [line (i) or line (v) multiplied
by line (vi)]: 0
Instruction: Issuers should complete lines (ii), (iii), (iv), and
(v) only if the form is being filed within 60 days after the close
of the issuer's fiscal year. See Instruction C.3.
__________________________________________________________________
13. Check box if fees are being remitted to the Commission's
lockbox depository as described in section 3a of the
Commission's Rules of Informal and Other Procedures (17 CFR
202.3a):
[ ]
Date of mailing or wire transfer of filing fees to the Commission's
lockbox depository: N/A
___________________________________________________________________
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SIGNATURES
This report has been signed below by the following persons on
behalf of the issuer and in the capacities and on the dates
indicated.
By ____________________________
Leslie L. Ogg
Vice President, General Counsel and Secretary
Date: August , 1997
EXHIBIT INDEX
(b)(10) OPINION OF COUNSEL
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August 21, 1997
IDS California Tax-Exempt Trust
IDS Tower 10
Minneapolis, Minnesota 55440-0010
Gentlemen:
I have examined the Agreement and Declaration of Trust and the By-
Laws of the Trust and all necessary certificates, permits, minute
books, documents and records of the Trust, and the applicable
statutes of the State of Massachusetts, and it is my opinion:
(a) That the Trust is a business trust duly organized and
existing under the laws of the State of Massachusetts with
unlimited shares of beneficial interest, all of $.01 par
value, that such shares may be issued as full or fractional
shares and that on June 30, 1997, 46,209,664 shares were
issued and outstanding;
(b) That all such authorized shares are, under the laws of the
State of Massachusetts, redeemable as provided in the
Agreement and Declaration of Trust and upon redemption shall
have the status of authorized shares and unissued shares;
(c) That the Trust registered on August 13, 1987 an indefinite
number of shares pursuant to Rule 24f-2 and is herewith
filing a Rule 24f-2 Notice covering the shares sold during
its Fiscal Period ended June 30, 1997; and
(d) That shares which were sold at not less than their par value
and in accordance with applicable federal and state
securities laws were legally issued, fully paid and
nonassessable.
I hereby consent that the foregoing opinion may be used in
connection with the Rule 24f-2 Notice.
Very truly yours,
Leslie L. Ogg
Attorney at Law
901 S. Marquette Ave., Suite 2810
Minneapolis, Minnesota 55402-3268