EX-99.77B ACCT LTTR

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INDEPENDENT AUDITORS' REPORT


To  the  Trustees and Shareholders of Eaton Vance Florida Municipal
Income Trust:

In planning and performing our audit of the financial statements of
Eaton  Vance Florida Municipal Income Trust (the "Trust")  for  the
year  ended  November 30, 2002 (on which we have issued our  report
dated  January  3,  2003),  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 the 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 due to 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 November 30, 2002.

This  report  is  intended solely for the information  and  use  of
management,  the Trustees and Shareholders of Eaton  Vance  Florida
Municipal  Income 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
Boston, Massachusetts
January 3, 2003

EX-99.77Q3 CERT

Form N-SAR Sub-Item 77Q3 Exhibit

(a)(i): It is the conclusion of the registrant's principal
executive officer and principal financial officer that the
effectiveness of the registrant's current disclosure and
controls (such disclosure and controls having been evaluated
within 90 days of the date of this filing) provide
reasonable assurance that the information required to be
disclosed by the registrant has been recorded, processed,
summarized and reported within the time period specified in
the Commission's rules and forms and that the information
required to be disclosed by the registrant has been
accumulated and communicated to the registrant's principal
executive officer and principal financial officer in order
to allow timely decisions regarding required disclosure.

(a)(ii): There have been no significant changes in the
registrant's internal controls or in other factors that
could significantly affect these controls subsequent to the
date of their evaluation.

(a)(iii): Certifications as shown below.

I, James L. O'Connor certify that:

1. I have reviewed this report on Form N-SAR of Florida
Municipal Income Trust;

2. Based on my knowledge, this report does not contain any
untrue statement of a material fact or omit to state a
material fact necessary to make the statements made, in
light of the circumstances under which such statements were
made, not misleading with respect to the period covered by
this report;

3. Based on my knowledge, the financial information included
in this report, and the financial statements on which the
financial information is based, fairly present in all
material respects the financial condition, results of
operations, changes in net assets, and cash flows (if the
financial statements are required to include a statement of
cash flows) of the registrant as of, and for, the periods
presented in this report;

4. The registrant's other certifying officers and I are
responsible for establishing and maintaining disclosure
controls and procedures (as defined in rule 30a-2(c) under
the Investment Company Act) for the registrant and have:

a) designed such disclosure controls and procedures to
ensure that material information relating to the registrant,
including its consolidated subsidiaries, is made known to us
by others within those entities, particularly during the
period in which this report is being prepared;

b) evaluated the effectiveness of the registrant's
disclosure controls and procedures as of a date within 90
days prior to the filing date of this report (the
"Evaluation Date"); and

c) presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures
based on our evaluation as of the Evaluation Date;

5. The registrant's other certifying officers and I have
disclosed, based on our most recent evaluation, to the
registrant's auditors and the audit committee of the
registrant's board of directors (or persons performing the
equivalent functions):

a) all significant deficiencies in the design or operation
of the internal controls which could adversely affect the
registrant's ability to record, process, summarize, and
report financial data and have identified for the
registrant's auditors any material weaknesses in internal
controls; and

b) any fraud, whether or not material, that involves
management or other employees who have a significant role in
the registrant's internal controls; and

6. The registrant's other certifying officers and I have
indicated in this report whether or not there were
significant changes in internal controls or in other factors
that could significantly affect internal controls subsequent
to the date of our most recent evaluation, including any
corrective actions with regard to significant deficiencies
and material weaknesses.


Date: January 27, 2003


________________________
James L. O'Connor
Treasurer

____________________________________________________________
___________

I, Thomas J. Fetter, certify that:

1. I have reviewed this report on Form N-SAR of Florida
Municipal Income Trust;

2. Based on my knowledge, this report does not contain any
untrue statement of a material fact or omit to state a
material fact necessary to make the statements made, in
light of the circumstances under which such statements were
made, not misleading with respect to the period covered by
this report;

3. Based on my knowledge, the financial information included
in this report, and the financial statements on which the
financial information is based, fairly present in all
material respects the financial condition, results of
operations, changes in net assets, and cash flows (if the
financial statements are required to include a statement of
cash flows) of the registrant as of, and for, the periods
presented in this report;

4. The registrant's other certifying officers and I are
responsible for establishing and maintaining disclosure
controls and procedures (as defined in rule 30a-2(c) under
the Investment Company Act) for the registrant and have:

a) designed such disclosure controls and procedures to
ensure that material information relating to the registrant,
including its consolidated subsidiaries, is made known to us
by others within those entities, particularly during the
period in which this report is being prepared;

b) evaluated the effectiveness of the registrant's
disclosure controls and procedures as of a date within 90
days prior to the filing date of this report (the
"Evaluation Date"); and

c) presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures
based on our evaluation as of the Evaluation Date;

5. The registrant's other certifying officers and I have
disclosed, based on our most recent evaluation, to the
registrant's auditors and the audit committee of the
registrant's board of directors (or persons performing the
equivalent functions):

a) all significant deficiencies in the design or operation
of the internal controls which could adversely affect the
registrant's ability to record, process, summarize, and
report financial data and have identified for the
registrant's auditors any material weaknesses in internal
controls; and

b) any fraud, whether or not material, that involves
management or other employees who have a significant role in
the registrant's internal controls; and

6. The registrant's other certifying officers and I have
indicated in this report whether or not there were
significant changes in internal controls or in other factors
that could significantly affect internal controls subsequent
to the date of our most recent evaluation, including any
corrective actions with regard to significant deficiencies
and material weaknesses.


Date: January 27, 2003


________________________
Thomas J. Fetter
President