<PAGE> PAGE 1
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000 C000000 809846
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002 A000000 388 GREENWICH STREET
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012 C010001 BOSTON
<PAGE> PAGE 2
012 C020001 MA
012 C030001 02109
013 A000001 KPMG PEAT MARWICK
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10017
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015 B000001 C
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022 B000002 13-5674085
022 C000002 8754
022 D000002 1704
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022 A000004 PRUDENTIAL SECURITIES
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022 C000004 2016
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022 A000005 GOLDMAN SACHS
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<PAGE> PAGE 3
022 A000007 LEHMAN BROTHERS
022 B000007 13-2518466
022 C000007 3242
022 D000007 0
022 A000008 STATE STREET BANK
022 B000008 N/A
022 C000008 1458
022 D000008 1578
022 A000009 NEWMAN AND ASSOCIATES, INC.
022 B000009 N/A
022 C000009 1500
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022 A000010 EDWARDS A.G. & SONS, INC.
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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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<PAGE> PAGE 8
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SIGNATURE PAUL BROOK
TITLE CONTROLLER
[ARTICLE] 6
[CIK] 0000809846
[NAME] SMITH BARNEY MASSACHUSETTS MUNICIPALS FUND. CLASS A
<TABLE>
<S> <C>
[PERIOD-TYPE] YEAR
[FISCAL-YEAR-END] NOV-30-1998
[PERIOD-END] NOV-30-1998
[INVESTMENTS-AT-COST] 70,615,005
[INVESTMENTS-AT-VALUE] 73,945,912
[RECEIVABLES] 1,277,827
[ASSETS-OTHER] 65,014
[OTHER-ITEMS-ASSETS] 0
[TOTAL-ASSETS] 75,288,753
[PAYABLE-FOR-SECURITIES] 5,443,916
[SENIOR-LONG-TERM-DEBT] 0
[OTHER-ITEMS-LIABILITIES] 213,742
[TOTAL-LIABILITIES] 5,657,658
[SENIOR-EQUITY] 0
[PAID-IN-CAPITAL-COMMON] 66,303,486
[SHARES-COMMON-STOCK] 2,812,286
[SHARES-COMMON-PRIOR] 2,483,887
[ACCUMULATED-NII-CURRENT] 0
[OVERDISTRIBUTION-NII] (3,298)
[ACCUMULATED-NET-GAINS] 0
[OVERDISTRIBUTION-GAINS] 0
[ACCUM-APPREC-OR-DEPREC] 3,330,907
[NET-ASSETS] 69,631,095
[DIVIDEND-INCOME] 0
[INTEREST-INCOME] 3,543,586
[OTHER-INCOME] 0
[EXPENSES-NET] 636,342
[NET-INVESTMENT-INCOME] 2,907,244
[REALIZED-GAINS-CURRENT] 916,626
[APPREC-INCREASE-CURRENT] 669,959
[NET-CHANGE-FROM-OPS] 4,493,829
[EQUALIZATION] 0
[DISTRIBUTIONS-OF-INCOME] 1,604,184
[DISTRIBUTIONS-OF-GAINS] 505,871
[DISTRIBUTIONS-OTHER] 32,962
[NUMBER-OF-SHARES-SOLD] 526,237
[NUMBER-OF-SHARES-REDEEMED] 295,379
[SHARES-REINVESTED] 97,541
[NET-CHANGE-IN-ASSETS] 8,878,463
[ACCUMULATED-NII-PRIOR] (34,801)
[ACCUMULATED-GAINS-PRIOR] 53,193
[OVERDISTRIB-NII-PRIOR] 0
[OVERDIST-NET-GAINS-PRIOR] 0
[GROSS-ADVISORY-FEES] 189,712
[INTEREST-EXPENSE] 0
[GROSS-EXPENSE] 636,342
[AVERAGE-NET-ASSETS] 33,501,920
[PER-SHARE-NAV-BEGIN] 13.18
[PER-SHARE-NII] 00.65
[PER-SHARE-GAIN-APPREC] 00.34
[PER-SHARE-DIVIDEND] 00.64
[PER-SHARE-DISTRIBUTIONS] 00.20
[RETURNS-OF-CAPITAL] 00.01
[PER-SHARE-NAV-END] 13.32
[EXPENSE-RATIO] 00.76
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
</TABLE>
[ARTICLE] 6
[CIK] 0000809846
[NAME] SMITH BARNEY MASSACHUSETTS MUNICIPALS FUND. CLASS B
<TABLE>
<S> <C>
[PERIOD-TYPE] YEAR
[FISCAL-YEAR-END] NOV-30-1998
[PERIOD-END] NOV-30-1998
[INVESTMENTS-AT-COST] 70,615,005
[INVESTMENTS-AT-VALUE] 73,945,912
[RECEIVABLES] 1,277,827
[ASSETS-OTHER] 65,014
[OTHER-ITEMS-ASSETS] 0
[TOTAL-ASSETS] 75,288,753
[PAYABLE-FOR-SECURITIES] 5,443,916
[SENIOR-LONG-TERM-DEBT] 0
[OTHER-ITEMS-LIABILITIES] 213,742
[TOTAL-LIABILITIES] 5,657,658
[SENIOR-EQUITY] 0
[PAID-IN-CAPITAL-COMMON] 66,303,486
[SHARES-COMMON-STOCK] 2,276,436
[SHARES-COMMON-PRIOR] 2,094,932
[ACCUMULATED-NII-CURRENT] 0
[OVERDISTRIBUTION-NII] (3,298)
[ACCUMULATED-NET-GAINS] 0
[OVERDISTRIBUTION-GAINS] 0
[ACCUM-APPREC-OR-DEPREC] 3,330,907
[NET-ASSETS] 69,631,095
[DIVIDEND-INCOME] 0
[INTEREST-INCOME] 3,543,586
[OTHER-INCOME] 0
[EXPENSES-NET] 636,342
[NET-INVESTMENT-INCOME] 2,907,244
[REALIZED-GAINS-CURRENT] 916,626
[APPREC-INCREASE-CURRENT] 669,959
[NET-CHANGE-FROM-OPS] 4,493,829
[EQUALIZATION] 0
[DISTRIBUTIONS-OF-INCOME] 1,221,861
[DISTRIBUTIONS-OF-GAINS] 437,001
[DISTRIBUTIONS-OTHER] 28,140
[NUMBER-OF-SHARES-SOLD] 498,735
[NUMBER-OF-SHARES-REDEEMED] 393,228
[SHARES-REINVESTED] 75,997
[NET-CHANGE-IN-ASSETS] 8,878,463
[ACCUMULATED-NII-PRIOR] (34,801)
[ACCUMULATED-GAINS-PRIOR] 53,193
[OVERDISTRIB-NII-PRIOR] 0
[OVERDIST-NET-GAINS-PRIOR] 0
[GROSS-ADVISORY-FEES] 189,712
[INTEREST-EXPENSE] 0
[GROSS-EXPENSE] 636,342
[AVERAGE-NET-ASSETS] 28,600,120
[PER-SHARE-NAV-BEGIN] 13.17
[PER-SHARE-NII] 00.58
[PER-SHARE-GAIN-APPREC] 00.33
[PER-SHARE-DIVIDEND] 00.57
[PER-SHARE-DISTRIBUTIONS] 00.20
[RETURNS-OF-CAPITAL] 00.01
[PER-SHARE-NAV-END] 13.30
[EXPENSE-RATIO] 01.28
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
</TABLE>
[ARTICLE] 6
[CIK] 0000809846
[NAME] SMITH BARNEY MASSACHUSETTS MUNICIPALS FUND. CLASS L
<TABLE>
<S> <C>
[PERIOD-TYPE] YEAR
[FISCAL-YEAR-END] NOV-30-1998
[PERIOD-END] NOV-30-1998
[INVESTMENTS-AT-COST] 70,615,005
[INVESTMENTS-AT-VALUE] 73,945,912
[RECEIVABLES] 1,277,827
[ASSETS-OTHER] 65,014
[OTHER-ITEMS-ASSETS] 0
[TOTAL-ASSETS] 75,288,753
[PAYABLE-FOR-SECURITIES] 5,443,916
[SENIOR-LONG-TERM-DEBT] 0
[OTHER-ITEMS-LIABILITIES] 213,742
[TOTAL-LIABILITIES] 5,657,658
[SENIOR-EQUITY] 0
[PAID-IN-CAPITAL-COMMON] 66,303,486
[SHARES-COMMON-STOCK] 142,480
[SHARES-COMMON-PRIOR] 32,505
[ACCUMULATED-NII-CURRENT] 0
[OVERDISTRIBUTION-NII] (3,298)
[ACCUMULATED-NET-GAINS] 0
[OVERDISTRIBUTION-GAINS] 0
[ACCUM-APPREC-OR-DEPREC] 3,330,907
[NET-ASSETS] 69,631,095
[DIVIDEND-INCOME] 0
[INTEREST-INCOME] 3,543,586
[OTHER-INCOME] 0
[EXPENSES-NET] 636,342
[NET-INVESTMENT-INCOME] 2,907,244
[REALIZED-GAINS-CURRENT] 916,626
[APPREC-INCREASE-CURRENT] 669,959
[NET-CHANGE-FROM-OPS] 4,493,829
[EQUALIZATION] 0
[DISTRIBUTIONS-OF-INCOME] 49,696
[DISTRIBUTIONS-OF-GAINS] 26,947
[DISTRIBUTIONS-OTHER] 1,117
[NUMBER-OF-SHARES-SOLD] 118,353
[NUMBER-OF-SHARES-REDEEMED] 13,273
[SHARES-REINVESTED] 4,895
[NET-CHANGE-IN-ASSETS] 8,878,463
[ACCUMULATED-NII-PRIOR] (34,801)
[ACCUMULATED-GAINS-PRIOR] 53,193
[OVERDISTRIB-NII-PRIOR] 0
[OVERDIST-NET-GAINS-PRIOR] 0
[GROSS-ADVISORY-FEES] 189,712
[INTEREST-EXPENSE] 0
[GROSS-EXPENSE] 636,342
[AVERAGE-NET-ASSETS] 1,135,160
[PER-SHARE-NAV-BEGIN] 13.16
[PER-SHARE-NII] 00.58
[PER-SHARE-GAIN-APPREC] 00.34
[PER-SHARE-DIVIDEND] 00.57
[PER-SHARE-DISTRIBUTIONS] 00.20
[RETURNS-OF-CAPITAL] 00.01
[PER-SHARE-NAV-END] 13.30
[EXPENSE-RATIO] 01.31
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
</TABLE>
To the Shareholders and Board of Trustees of
Smith Barney Massachusetts Municipals Fund:
In planning and performing our audit of the financial statements
of Smith Barney Massachusetts Municipals Fund (the "Fund") for
the year ended November 30, 1998, we considered its internal
control, including control activities 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.
The management of the Fund is responsible for establishing and
maintaining internal control. In fulfilling this responsibility,
estimates and judgments by management are required to assess the
expected benefits and related costs of controls. Generally,
controls that are relevant to an audit pertain to the entity's
objective of preparing financial statements for external purposes
that are fairly presented in conformity with generally accepted
accounting principles. Those controls include the safeguarding of
assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in internal control, error or
fraud may occur and not be detected. Also, projection of any
evaluation of internal control 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 would not necessarily
disclose all matters in internal control 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 one or more of the
internal control components does not reduce to a relatively low
level the risk that misstatements caused by error or fraud 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
internal control and its operation, including controls for
safeguarding securities that we consider to be material
weaknesses as defined above.
This report is intended solely for the information and use of
management, the Board of Trustees of the Fund, and the Securities
and Exchange Commission.
January 15, 1999
