VOYAGEUR MINNESOTA MUNICIPAL INCOME FUND INC
NSAR-B, 1997-05-30
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SIGNATURE   MR. KEN LARSEN                               
TITLE       TREASURER           
 


<TABLE> <S> <C>

<ARTICLE> 6
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          MAR-31-1997
<PERIOD-END>                               MAR-31-1997
<INVESTMENTS-AT-COST>                       54,391,035
<INVESTMENTS-AT-VALUE>                      56,387,769
<RECEIVABLES>                                3,305,097
<ASSETS-OTHER>                                      68
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                              59,692,934
<PAYABLE-FOR-SECURITIES>                     2,043,407
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      105,336
<TOTAL-LIABILITIES>                          2,148,743
<SENIOR-EQUITY>                             20,000,000
<PAID-IN-CAPITAL-COMMON>                    35,478,065
<SHARES-COMMON-STOCK>                        2,594,700
<SHARES-COMMON-PRIOR>                        2,594,700
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                         (4,007)
<ACCUMULATED-NET-GAINS>                         73,399
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                     1,966,734
<NET-ASSETS>                                57,544,191
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            3,221,344
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                 467,974
<NET-INVESTMENT-INCOME>                      2,753,370
<REALIZED-GAINS-CURRENT>                       101,820
<APPREC-INCREASE-CURRENT>                      374,814
<NET-CHANGE-FROM-OPS>                        3,230,004
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                  (3,115,141)
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                              0
<NUMBER-OF-SHARES-REDEEMED>                          0
<SHARES-REINVESTED>                                  0
<NET-CHANGE-IN-ASSETS>                         114,863
<ACCUMULATED-NII-PRIOR>                        357,764
<ACCUMULATED-GAINS-PRIOR>                            0
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                    (28,421)
<GROSS-ADVISORY-FEES>                          230,187
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                468,381
<AVERAGE-NET-ASSETS>                        57,624,444
<PER-SHARE-NAV-BEGIN>                            14.43
<PER-SHARE-NII>                                   1.06
<PER-SHARE-GAIN-APPREC>                            .18
<PER-SHARE-DIVIDEND>                            (1.20)
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                              14.47
<EXPENSE-RATIO>                                      1
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        

</TABLE>

Independent Auditors Report on Internal Accounting Control
The Board of Directors and Shareholders
Voyageur Minnesota Municipal Income Fund, Inc.:

In planning and performing our audit of the financial statements of Voyageur 
Minnesota Municipal Income Fund, Inc., for the year ended March 31, 1997, 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 Voyageur Minnesota Municipal Income Fund, Inc. 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 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 managements 
authorization and recorded properly to permit preparation of financial 
statements in conformity with generally accepted accounting principles.

Because of inherent limitations in any 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 a material weakness as 
defined above as of March 31, 1997.

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

        KPMG Peat Marwick LLP
Minneapolis, Minnesota
May 9, 1997



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