VAN KAMPEN MERRITT CALIFORNIA QUALITY MUNICIPAL TRUST
NSAR-B, 1995-10-27
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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 Merritt California Quality Municipal Trust

In planning and performing our audit of the financial statements of Van
Kampen Merritt California Quality Municipal Trust (the "Trust") for the
year ended August 31, 1995, 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 Trust 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 safeguarded
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 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 August 31, 1995.

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

                                 KPMG Peat Marwick LLP
October 4, 1995


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<ARTICLE> 6
       
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<PERIOD-END>                    AUG-31-1995     
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<OVERDISTRIBUTION-NII>                    0     
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<DIVIDEND-INCOME>                         0     
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<OTHER-INCOME>                            0     
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</TABLE>


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