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SIGNATURE GEORGE M. CHAMBERLAIN, JR.
TITLE SR. VP/SECRETARY
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000884174
<NAME> VOYAGEUR MINNESOTA MUNICIPAL INCOME FUND, INC.
<S> <C>
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<INVESTMENTS-AT-VALUE> 59,153,367
<RECEIVABLES> 1,026,407
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<SHARES-COMMON-STOCK> 2,594,700
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<ACCUMULATED-NII-CURRENT> (62,572)
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</TABLE>
Report of Independent Auditors
To the Shareholders and Board of Directors
Voyageur Minnesota Municipal Income Fund, Inc.
Voyageur Minnesota Municipal Income Fund II, Inc.
Voyageur Minnesota Municipal Income Fund III, Inc.
Voyageur Arizona Municipal Income Fund, Inc.
Voyageur Florida Insured Municipal Income Fund
Voyageur Colorado Insured Municipal Income Fund, Inc.
In planning and performing our audits of the financial
statements of Voyageur Minnesota Municipal Income Fund, Inc.,
Voyageur Minnesota Municipal Income Fund II, Inc., Voyageur
Minnesota Municipal Income Fund III, Inc., Voyageur Arizona
Municipal Income Fund, Inc., Voyageur Florida Insured Municipal
Income Fund, and Voyageur Colorado Insured Municipal Income
Fund, Inc. (the "Funds") for the year ended March 31, 1999, we
considered their internal control, including control activities
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, and not to provide assurance on internal control.
The management of the Funds 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
fraud may occur and 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 one or more
of the specific internal control components does not reduce to
a relatively low level the risk that errors or fraud 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 and its operation, including controls for
safeguarding securities, that we consider to be material
weaknesses as defined above at March 31, 1999.
This report is intended solely for the information and use of
the board of directors and management of the Funds and the
Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified
parties.
Philadelphia, Pennsylvania
May 3, 1999
