DEAN WITTER CALIFORNIA TAX FREE DAILY INCOME TRUST
N-30D, 1994-03-01
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       DEAN WITTER CALIFORNIA TAX-FREE DAILY INCOME TRUST
                      File Number 33-21803


     We hereby incorporate by reference the Annual Report in its
entirety which was filed in Post-Effective Amendment No. 6
(33 Act No. 33-21803) as filed electronically via EDGAR on February
17, 1994.  This Post-Effective Amendment contains the audited
financial statements of Dean Witter California Tax-Free Daily
Income Trust for the year ended December 31, 1993.  The Annual
Report is hereby incorporated by reference.
 


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