REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

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, 2004 (on
which we have issued our report dated January 18, 2005),
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 of the Public
Company Accounting Oversight Board (United States).  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
November 30, 2004.
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 18, 2005




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