DEAN WITTER CALIFORNIA TAX FREE DAILY INCOME TRUST
24F-2NT, 1996-02-12
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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


1. NAME AND ADDRESS OF ISSUER:

     Dean Witter California Tax-Free Daily Income Trust 
     Two World Trade Center, 72nd floor
     New York, New York 10048


2. NAME OF EACH SERIES OR CLASS OF FUNDS FOR WHICH THIS NOTICE IS
FILED:

3. INVESTMENT COMPANY ACT FILE NUMBER:   33-21803

   SECURITIES ACT FILE NUMBER:           811-5554 


4. LAST DAY OF FISCAL YEAR FOR WHICH THIS NOTICE IS FILED: 12/31/95

5. CHECK BOX IF THIS NOTICE IS BEING FILED MAR 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):


7. NUMBER AND AMOUNT OF SECURITIES OF THE SAME CLASS OF SERIES WHICH 
   HAD BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933 OTHER THAN   
   PURSUANT TO RULE 24F-2 IN A PRIOR FISCAL YEARS, BUT WHICH REMAINED 
   UNSOLD AT THE BEGINNING OF THE FISCAL YEAR: 


8. NUMBER AND AMOUNT OF SECURITIES REGISTERED DURING THE FISCAL     
   YEAR OTHER THAN PURSUANT TO RULE 24F-2:

9.  NUMBER AND AGGREGATE SALE PRICE OF SECURITIES SOLD DURING THE   
    FISCAL YEAR:

    SHARES:  483,320,989.82             $483,320,989.82 


10. NUMBER AND AGGREGATE SALE PRICE OF SECURITIES SOLD DURING THE  
    FISCAL YEAR IN RELIANCE UPON REGISTRATION PURSUANT TO RULE 24F-2:
 
    SHARES:  483,320,989.82             $483,320,989.82        


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):

    SHARES:  6,918,252.12               $6,918,252.12    
          

12. CALCULATION OF REGISTRATION FEES:

 (i)    AGGREGATE SALE PRICE OF SECURITIES SOLD DURING THE 
        FISCAL YEAR IN RELIANCE ON RULE 24F-2 (from item 10):
        $483,320,989.82  
  
 
 (ii)   AGGREGATE PRICE OF SHARES ISSUED IN CONNECTION WITH
        DIVIDEND REINVESTMENT PLANS (from item 11, if applicable):
        $6,918,252.12   


          
 (iii)  AGGREGATE PRICE OF SHARES REDEEMED OR PURCHASED DURING
        THE FISCAL YEAR (if applicable): $452,941,803.00   
 


 (iv)   AGGREGATE PRICE OF SHARES REDEEMED OR PURCHASED AND    
        PREVIOUSLY APPLIED AS A REDUCTION TO FILING FEES PURSUANT
        TO RULE 24E-2 (if applicable): $      0


 (v)    NET AGGREGATE PRICE OF SECURITIES SOLD AND ISSUED DURING
        THE FISCAL YEAR END IN RELIANCE ON RULE 24F-2 [line (i),
        plus line (ii), less line (iii), plus line (iv)] (if
        applicable): $ 37,297,438.94  


 (vi)   MULTIPLIER PRESCRIBED BY SECTION 6(B) OF THE SECURITIES 
        ACT OF 1933 OR OTHER APPLICABLE LAW OR REGULATION (see
        instruction C.6):  1/2900


 (vii)  FEE DUE [line (i) or line (v) multiplied by line (vi)]:
        $12,861.19
                                                       
Instruction for Item 12:  Issuers should complete lines (ii), (iii), (iv)
                          and (v) only if the form is being filed within
                          60 days after the close of the issuers'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 (17CFR 202.3A).

                                                  [  X   ]

     DATE OF MAILING OR WIRE TRANSFER OF FILING FEES TO THE                  
     COMMISSION'S LOCKBOX DEPOSITORY:   02/09/96                      
                                              


                                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 (Signature and Title): /s/ Sheldon Curtis
                                Sheldon Curtis
                                Vice President And General Counsel

      DATE:  February 12, 1996               

       Dean Witter California Tax-Free Daily Income Trust
                     Two World Trade Center
                    New York, New York  10048
     




                                        February 12, 1996




Dean Witter California Tax-Free Daily Income Trust
Two World Trade Center
72nd Floor
New York, NY  10048

Dear Sirs:

     In connection with the public offering of shares of beneficial
interest, $.01 par value, of Dean Witter California Tax-Free Daily
Income Trust (the "Trust"), I have examined such corporate records
and documents and have made such further investigation and
examination as I have deemed necessary for the purpose of this
opinion.

     It is my opinion, as Legal Counsel for the Trust, that the
Trust is an unincorporated business trust duly organized and
validly existing under the laws of the State of Massachusetts and
that the shares of beneficial interest covered by the Rule 24f-2 
Notice, February 12, 1996 (File No. 33-21803 and 811-5554), were
issued and paid for in accordance with the terms of the offering,
as set forth in the prospectus filed as part of the Registration
Statement, as amended, of the Trust and were legally issued, fully
paid and non-assessable by the Trust.

     I hereby consent to the filing of this opinion as an exhibit
to the Notice pursuant to Rule 24f-2.   In giving this consent, I
do not thereby admit that I am within the category of persons whose
consent is required under Section 7 of the Securities Act of 1933,
as amended, or the rules and regulations of the Securities and
Exchange Commission thereunder.


                                        Very truly yours,
                                     /s/ Sheldon Curtis
                                        Sheldon Curtis
                                        General Counsel

mm|24f-2\opinion.cal


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