VAN KAMPEN AMERICAN CAPITAL PENNSYLVANIA TAX FREE INCOME FUN
NSAR-B, 1997-02-28
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<PAGE>      PAGE  1
000 B000000 12/31/96
000 C000000 809592
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000  3.0
000 J000000 A
001 A000000 VKAC PENNSYLVANIA TAX FREE INCOME FUND
001 B000000 811-4983
001 C000000 6306846000
002 A000000 ONE PARKVIEW PLAZA
002 B000000 OAKBROOK TERRACE
002 C000000 IL
002 D010000 60181
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008 A000001 VAN KAMPEN AMERICAN CAPITAL INVESTMENT ADVISO
008 B000001 A
008 C000001 801-18161
008 D010001 OAKBROOK TERRACE
008 D020001 IL
008 D030001 60181
011 A000001 VAN KAMPEN AMERICAN CAPITAL DISTRIBUTORS INC.
011 B000001 8-19412
011 C010001 OAKBROOK TERRACE
011 C020001 IL
011 C030001 60181
012 A000001 ACCESS INVESTOR SERVICES, INC.
012 B000001 85-5003
012 C010001 KANSAS CITY
012 C020001 MO
012 C030001 64141
012 C040001 9256
013 A000001 KPMG PEAT MARWICK LLP
013 B010001 CHICAGO
<PAGE>      PAGE  2
013 B020001 IL
013 B030001 60601
014 A000001 MORGAN STANLEY & CO., INCORPORATED
014 B000001 8-
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02105
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022 A000002 MERRILL LYNCH
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022 B000003 13-5108880
022 C000003     29343
022 D000003     11800
022 A000004 WILLIAM HOUGH
022 B000004 59-2246010
022 C000004     24723
022 D000004     13042
022 A000005 WHEAT FIRST SECURITIES
022 B000005 54-0796506
022 C000005      8158
022 D000005     18798
022 A000006 J.P. MORGAN
022 B000006 13-3224016
022 C000006     13570
022 D000006     11300
022 A000007 WILLIAM SIMON
022 B000007 22-3017217
022 C000007      4557
022 D000007     17216
022 A000008 A.F. BEST SECURITIES
022 B000008 59-2325576
022 C000008      9243
022 D000008      8145
022 A000009 SMITH BARNEY
022 B000009 13-1912900
022 C000009     12124
022 D000009      4058
022 A000010 PRUDENTIAL SECURITIES
<PAGE>      PAGE  3
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<PAGE>      PAGE  4
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<PAGE>      PAGE  5
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<PAGE>      PAGE  6
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SIGNATURE   DENNIS J MCDONNELL
TITLE       PRES, CEO & TRUSTEE

KPMG Peat Marwick LLP

Peat Marwick Plaza
303 East Wacker Drive
Chicago, IL 60601-9973

The Board of Trustees and Shareholders of 
  Van Kampen American Capital Pennsylvania Tax Free Income Fund:

In planning and performing our audit of the financial statements 
of Van Kampen American Capital Pennsylvania Tax Free Income Fund 
(the "Fund") for the year ended December 31, 1996, we considered its
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 N-SAR, not to provide 
assurance on the internal control structure.

The management of the Fund is responsible for establishing and 
maintaining an internal control structure. In fulfilling this 
responsibility, estimates and judgements by management are 
required to assess the expected benefits and related costs of 
internal control structure policies 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 executed in accordance 
with management's authorization and recorded properly to
permit preparation of financial statements in accordance with 
generally accepted accounting principles.

Because of inherent limitations in any system of internal control 
structure, errors or irregularities may occur and may 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 of changes in conditions or that the effectiveness of the 
design and operation may deteriorate.

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 material weakness is a condition in which the 
design or operation of the specific internal control structure 
elements does not reduce to a relatively low 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 
material weaknesses as defined above as of December 31, 1996.

This report is intended solely for the information and use
of management and the Securities and Exchange Commission.

/s/ KPMG Peat Marwick LLP

KPMG Peat Marwick LLP

February 4, 1997


                                 NSAR ITEM 77C


Van Kampen American Capital Pennsylvania Tax Free Income Fund


(a)     A Special Meeting of Shareholders was held on October 25, 1996.


(b)     The election of Trustees of Van Kampen American Capital Pennsylvania
        Tax Free Income Fund (the "Fund") included:

        None


(c)     The following were voted on at the meeting:


        1)     Approval of New Investment Advisory Agreement in the event of
               a change of control of the Adviser.

               For     11,687,243               Against     257,607


        2)     Approval of changes to Fundamental Investment Policies with
               respect to investments in other investment companies.

               For     9,572,107               Against     342,659


        3)     For each VK Fund, to Ratify the Selection of KPMG Peat Marwick 
               LLP as Independent Public Accountants for its Current Fiscal
               Year.

               For     11,866,431               Against     127,042



<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
<NUMBER> 011
<NAME>  VKAC-Pennsylvania Tax Free Income Fund-A Shares
<MULTIPLIER> 1
       
<CAPTION>
<S>                         <C>                  
<PERIOD-TYPE>               YEAR                 
<FISCAL-YEAR-END>               DEC-31-1996     
<PERIOD-START>                  JAN-01-1996     
<PERIOD-END>                    DEC-31-1996     
<INVESTMENTS-AT-COST>             258425630<F1> 
<INVESTMENTS-AT-VALUE>            276388550<F1> 
<RECEIVABLES>                       4059009<F1> 
<ASSETS-OTHER>                            0<F1> 
<OTHER-ITEMS-ASSETS>                   4337<F1> 
<TOTAL-ASSETS>                    280451896<F1> 
<PAYABLE-FOR-SECURITIES>                  0<F1> 
<SENIOR-LONG-TERM-DEBT>                   0<F1> 
<OTHER-ITEMS-LIABILITIES>           1235852<F1> 
<TOTAL-LIABILITIES>                 1235852<F1> 
<SENIOR-EQUITY>                           0<F1> 
<PAID-IN-CAPITAL-COMMON>          213006053     
<SHARES-COMMON-STOCK>              13004205     
<SHARES-COMMON-PRIOR>              12779959
<ACCUMULATED-NII-CURRENT>            317894<F1> 
<OVERDISTRIBUTION-NII>                    0<F1> 
<ACCUMULATED-NET-GAINS>           (4038110)<F1> 
<OVERDISTRIBUTION-GAINS>                  0<F1> 
<ACCUM-APPREC-OR-DEPREC>           17962920<F1> 
<NET-ASSETS>                      227444837 
<DIVIDEND-INCOME>                         0<F1> 
<INTEREST-INCOME>                  17777434<F1> 
<OTHER-INCOME>                            0<F1> 
<EXPENSES-NET>                    (3412702)<F1> 
<NET-INVESTMENT-INCOME>            14364732<F1> 
<REALIZED-GAINS-CURRENT>            1606502<F1> 
<APPREC-INCREASE-CURRENT>         (5619309)<F1> 
<NET-CHANGE-FROM-OPS>              10351925<F1> 
<EQUALIZATION>                            0<F1> 
<DISTRIBUTIONS-OF-INCOME>        (11821553)     
<DISTRIBUTIONS-OF-GAINS>                  0     
<DISTRIBUTIONS-OTHER>                     0     
<NUMBER-OF-SHARES-SOLD>             1590112     
<NUMBER-OF-SHARES-REDEEMED>       (1768713)     
<SHARES-REINVESTED>                  402847     
<NET-CHANGE-IN-ASSETS>               769323
<ACCUMULATED-NII-PRIOR>                   0<F1> 
<ACCUMULATED-GAINS-PRIOR>         (5644612)<F1> 
<OVERDISTRIB-NII-PRIOR>              (7423)<F1> 
<OVERDIST-NET-GAINS-PRIOR>                0<F1> 
<GROSS-ADVISORY-FEES>               1665021<F1> 
<INTEREST-EXPENSE>                        0<F1> 
<GROSS-EXPENSE>                     3422730<F1> 
<AVERAGE-NET-ASSETS>              226356659     
<PER-SHARE-NAV-BEGIN>                17.737     
<PER-SHARE-NII>                       0.919     
<PER-SHARE-GAIN-APPREC>             (0.263)     
<PER-SHARE-DIVIDEND>                (0.903)     
<PER-SHARE-DISTRIBUTIONS>                 0     
<RETURNS-OF-CAPITAL>                      0     
<PER-SHARE-NAV-END>                  17.490     
<EXPENSE-RATIO>                        1.09
<AVG-DEBT-OUTSTANDING>                    0<F1>
<AVG-DEBT-PER-SHARE>                      0<F1> 
<FN>
<F1>
This item relates to the Fund on a composite basis and not on a class basis.
</FN>
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
<NUMBER> 012
<NAME>   VKAC-Pennsylvania Tax Free Income Fund-B Shares
<MULTIPLIER> 1
       
<CAPTION>
<S>                         <C>                  
<PERIOD-TYPE>               YEAR                 
<FISCAL-YEAR-END>               DEC-31-1996     
<PERIOD-START>                  JAN-01-1996     
<PERIOD-END>                    DEC-31-1996     
<INVESTMENTS-AT-COST>             258425630<F1> 
<INVESTMENTS-AT-VALUE>            276388550<F1> 
<RECEIVABLES>                       4059009<F1> 
<ASSETS-OTHER>                            0<F1> 
<OTHER-ITEMS-ASSETS>                   4337<F1> 
<TOTAL-ASSETS>                    280451896<F1> 
<PAYABLE-FOR-SECURITIES>                  0<F1> 
<SENIOR-LONG-TERM-DEBT>                   0<F1> 
<OTHER-ITEMS-LIABILITIES>           1235852<F1> 
<TOTAL-LIABILITIES>                 1235852<F1> 
<SENIOR-EQUITY>                           0<F1> 
<PAID-IN-CAPITAL-COMMON>           48564507     
<SHARES-COMMON-STOCK>               2768667     
<SHARES-COMMON-PRIOR>               2639237     
<ACCUMULATED-NII-CURRENT>            317894<F1> 
<OVERDISTRIBUTION-NII>                    0<F1> 
<ACCUMULATED-NET-GAINS>           (4038110)<F1> 
<OVERDISTRIBUTION-GAINS>                  0<F1> 
<ACCUM-APPREC-OR-DEPREC>           17962920<F1> 
<NET-ASSETS>                       48408634     
<DIVIDEND-INCOME>                         0<F1> 
<INTEREST-INCOME>                  17777434<F1> 
<OTHER-INCOME>                            0<F1> 
<EXPENSES-NET>                    (3412702)<F1> 
<NET-INVESTMENT-INCOME>            14364732<F1> 
<REALIZED-GAINS-CURRENT>            1606502<F1> 
<APPREC-INCREASE-CURRENT>         (5619309)<F1> 
<NET-CHANGE-FROM-OPS>              10351925<F1> 
<EQUALIZATION>                            0<F1> 
<DISTRIBUTIONS-OF-INCOME>         (2128485)     
<DISTRIBUTIONS-OF-GAINS>                  0     
<DISTRIBUTIONS-OTHER>                     0     
<NUMBER-OF-SHARES-SOLD>              406876     
<NUMBER-OF-SHARES-REDEEMED>        (349466)     
<SHARES-REINVESTED>                   72020     
<NET-CHANGE-IN-ASSETS>              1612765     
<ACCUMULATED-NII-PRIOR>                   0<F1> 
<ACCUMULATED-GAINS-PRIOR>         (5644612)<F1> 
<OVERDISTRIB-NII-PRIOR>              (7423)<F1> 
<OVERDIST-NET-GAINS-PRIOR>                0<F1> 
<GROSS-ADVISORY-FEES>               1665021<F1> 
<INTEREST-EXPENSE>                        0<F1> 
<GROSS-EXPENSE>                     3422730<F1> 
<AVERAGE-NET-ASSETS>               47748895     
<PER-SHARE-NAV-BEGIN>                17.731     
<PER-SHARE-NII>                       0.788     
<PER-SHARE-GAIN-APPREC>             (0.264)     
<PER-SHARE-DIVIDEND>                (0.771)     
<PER-SHARE-DISTRIBUTIONS>                 0     
<RETURNS-OF-CAPITAL>                      0     
<PER-SHARE-NAV-END>                  17.484     
<EXPENSE-RATIO>                        1.85     
<AVG-DEBT-OUTSTANDING>                    0<F1> 
<AVG-DEBT-PER-SHARE>                      0<F1> 
<FN>
<F1>
This item relates to the Fund on a composite basis and not on a class basis.
</FN>
        

</TABLE>

<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
<NUMBER> 013
<NAME>   VKAC-Pennsylvania Tax Free Income Fund-C Shares
<MULTIPLIER> 1
       
<CAPTION>
<S>                         <C>                  
<PERIOD-TYPE>               YEAR                 
<FISCAL-YEAR-END>               DEC-31-1996     
<PERIOD-START>                  JAN-01-1996     
<PERIOD-END>                    DEC-31-1996     
<INVESTMENTS-AT-COST>             258425630<F1> 
<INVESTMENTS-AT-VALUE>            276388550<F1> 
<RECEIVABLES>                       4059009<F1> 
<ASSETS-OTHER>                            0<F1> 
<OTHER-ITEMS-ASSETS>                   4337<F1> 
<TOTAL-ASSETS>                    280451896<F1> 
<PAYABLE-FOR-SECURITIES>                  0<F1> 
<SENIOR-LONG-TERM-DEBT>                   0<F1> 
<OTHER-ITEMS-LIABILITIES>           1235852<F1> 
<TOTAL-LIABILITIES>                 1235852<F1> 
<SENIOR-EQUITY>                           0<F1> 
<PAID-IN-CAPITAL-COMMON>            3402780     
<SHARES-COMMON-STOCK>                192348     
<SHARES-COMMON-PRIOR>                191696     
<ACCUMULATED-NII-CURRENT>            317894<F1> 
<OVERDISTRIBUTION-NII>                    0<F1> 
<ACCUMULATED-NET-GAINS>           (4038110)<F1> 
<OVERDISTRIBUTION-GAINS>                  0<F1> 
<ACCUM-APPREC-OR-DEPREC>           17962920<F1> 
<NET-ASSETS>                        3362573     
<DIVIDEND-INCOME>                         0<F1> 
<INTEREST-INCOME>                  17777434<F1> 
<OTHER-INCOME>                            0<F1> 
<EXPENSES-NET>                    (3412702)<F1> 
<NET-INVESTMENT-INCOME>            14364732<F1> 
<REALIZED-GAINS-CURRENT>            1606502<F1> 
<APPREC-INCREASE-CURRENT>         (5619309)<F1> 
<NET-CHANGE-FROM-OPS>              10351925<F1> 
<EQUALIZATION>                            0<F1> 
<DISTRIBUTIONS-OF-INCOME>          (151397)     
<DISTRIBUTIONS-OF-GAINS>                  0     
<DISTRIBUTIONS-OTHER>                     0     
<NUMBER-OF-SHARES-SOLD>               31825     
<NUMBER-OF-SHARES-REDEEMED>         (37401)     
<SHARES-REINVESTED>                    6228     
<NET-CHANGE-IN-ASSETS>              (35944)     
<ACCUMULATED-NII-PRIOR>                   0<F1> 
<ACCUMULATED-GAINS-PRIOR>         (5644612)<F1> 
<OVERDISTRIB-NII-PRIOR>              (7423)<F1> 
<OVERDIST-NET-GAINS-PRIOR>                0<F1> 
<GROSS-ADVISORY-FEES>               1665021<F1> 
<INTEREST-EXPENSE>                        0<F1> 
<GROSS-EXPENSE>                     3422730<F1> 
<AVERAGE-NET-ASSETS>                3395836     
<PER-SHARE-NAV-BEGIN>                17.729     
<PER-SHARE-NII>                       0.788     
<PER-SHARE-GAIN-APPREC>             (0.264)     
<PER-SHARE-DIVIDEND>                (0.771)     
<PER-SHARE-DISTRIBUTIONS>                 0     
<RETURNS-OF-CAPITAL>                      0     
<PER-SHARE-NAV-END>                  17.482     
<EXPENSE-RATIO>                        1.85     
<AVG-DEBT-OUTSTANDING>                    0<F1> 
<AVG-DEBT-PER-SHARE>                      0<F1> 
<FN>
<F1>
This item relates to the Fund on a composite basis and not on a class basis.
</FN>
        

</TABLE>


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