INDEPENDENT AUDITORS' REPORT
To the Shareholders and Board of Trustees of
Morgan Stanley Dean Witter Insured Municipal Income Trust:
In planning and performing our audit of the financial
statements of Morgan Stanley Dean Witter Insured Municipal
Income Trust (the "Trust") for the year ended October 31,
2000 (on which we have issued our report dated December 8,
2000), we considered its 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 the Trust's internal control.
The management of the Trust 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 accounting principles generally
accepted in the United States of America. Those controls
include the safeguarding of assets against unauthorized
acquisition, use, or disposition.
Because of inherent limitations in any internal control,
misstatements due to error or fraud may occur and not be
detected. Also, projections of any evaluation of internal
control to future periods are subject to the risk that the
internal control may become inadequate because of changes in
conditions or that the degree of compliance with policies or
procedures may deteriorate.
Our consideration of the Trust's 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 internal control components
does not reduce to a relatively low level the risk that
misstatements caused by error 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
the Trust's internal control and its operation, including
controls for safeguarding securities, that we consider to be
material weaknesses as defined above as of October 31, 2000.
This report is intended solely for the information and use
of management, the Shareholders and Board of Trustees of the
Trust, and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than
these specified parties.
Deloitte & Touche LLP
New York, New York
December 8, 2000
