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SIGNATURE GRACE TORRES
TITLE TREASURER
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<CIK> 0000879535
<NAME> DUFF & PHELPS UTILITIES TAX FREE INC.
<S> <C>
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</TABLE>
Report of Independent Auditors
The Board of Trustees and Shareholders
of
Duff & Phelps Utilities Tax-Free Income
Inc.
In planning and performing our audit of
the financial statements of Duff &
Phelps Utilities Tax-Free Income Inc.,
for the year ended October 31, 1997, we
considered their internal control,
including controls over 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 internal control.
The management of Duff & Phelps
Utilities Tax-Free Income Inc. 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, errors or
irregularities may occur and may 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 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 any
specific internal control component 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
internal control, including controls
over safeguarding securities, that we
consider to be material weaknesses as
defined above as of October 31, 1997.
This report is intended solely for the
information and use of management and
the Securities and Exchange Commission.
Chicago, Illinois
November 21, 1997
