VAN KAMPEN MERRITT CALIFORNIA MUNICIPAL TRUST
NSAR-B, 1994-08-29
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SIGNATURE   DENNIS J MCDONNELL                           

TITLE       PRES, CEO & TRUSTEE 

 





KPMG Peat Marwick



Certified Public Accountants



Peat Marwick Plaza

303 East Wacker Drive

Chicago, Illinois 60601-9973



The Board of Trustees and Shareholders of 

  Van Kampen Merritt California Municipal Trust: 



In planning and performing our audit of the financial statements of Van

Kampen Merritt California Municipal Trust (the "Fund") for the year ended

June 30, 1994, 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

judgments 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 safe'guarded against

loss from unauthorized use or disposition and that transactions are executed

in accordance with management's authorization and recorded properly to permit

the 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 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 June 30, 1994. 



This report is intended solely for the information and use of management and

the Securities and Exchange Commission. 





___________________________________________

KPMG Peat Marwick LLP





August 9, 1994











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