VAN KAMPEN MERRITT TRUST FOR INVESTMENT GRADE CALIFORNIA MUN
NSAR-B, 1995-12-28
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SIGNATURE   DENNIS J MCDONNELL
TITLE       PRES, CEO & TRUSTEE

KPMG Peat Marwick LLP
       Peat Marwick Plaza    Telephone 312-938-1000    Telefax 312-938-0449
       303 East Wacker Drive                                   312-938-3959
       Chicago, IL 60601-5255




The Board of Trustees and Shareholders of
  Van Kampen Merritt Trust for Investment Grade California Municipals:


In planning and performing our audit of the financial statements of Van Kampen 
Merritt Trust for Investment Grade California Municipals (the "Trust") for 
the year ended October 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 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 mailers 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
October 31, 1995.

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

                                        KPMG Peat Marwick LLP


December 5, 1995





          Member Firm
          Klynveld Peat Marwick Goerdeler


<TABLE> <S> <C>

<ARTICLE> 6
       
<CAPTION>
<S>                         <C>                  
<PERIOD-TYPE>               YEAR                 
<FISCAL-YEAR-END>               OCT-31-1995     
<PERIOD-START>                  NOV-01-1994     
<PERIOD-END>                    OCT-31-1995     
<INVESTMENTS-AT-COST>             113124276     
<INVESTMENTS-AT-VALUE>            118791296     
<RECEIVABLES>                       2069013     
<ASSETS-OTHER>                         7012     
<OTHER-ITEMS-ASSETS>                      0     
<TOTAL-ASSETS>                    120867321     
<PAYABLE-FOR-SECURITIES>                  0     
<SENIOR-LONG-TERM-DEBT>                   0     
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<TOTAL-LIABILITIES>                  601789     
<SENIOR-EQUITY>                    45000000     
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<SHARES-COMMON-STOCK>               4619242     
<SHARES-COMMON-PRIOR>               4619242     
<ACCUMULATED-NII-CURRENT>           1152860     
<OVERDISTRIBUTION-NII>                    0     
<ACCUMULATED-NET-GAINS>              586291     
<OVERDISTRIBUTION-GAINS>                  0     
<ACCUM-APPREC-OR-DEPREC>            5667020     
<NET-ASSETS>                      120265532     
<DIVIDEND-INCOME>                         0     
<INTEREST-INCOME>                   7285181     
<OTHER-INCOME>                            0     
<EXPENSES-NET>                      1297240     
<NET-INVESTMENT-INCOME>             5987941     
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<EQUALIZATION>                            0     
<DISTRIBUTIONS-OF-INCOME>         (6097149)     
<DISTRIBUTIONS-OF-GAINS>                  0     
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<NUMBER-OF-SHARES-REDEEMED>               0     
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<NET-CHANGE-IN-ASSETS>              7503512     
<ACCUMULATED-NII-PRIOR>             1262068     
<ACCUMULATED-GAINS-PRIOR>           (54451)     
<OVERDISTRIB-NII-PRIOR>                   0     
<OVERDIST-NET-GAINS-PRIOR>                0     
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