N-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM N-Q

QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED
MANAGEMENT INVESTMENT COMPANY

Investment Company Act file number			811-09143
Eaton Vance Florida Municipal Income Trust
(Exact name of registrant as specified in charter)
The Eaton Vance Building, 255 State Street, Boston, Massachusetts				02109
(Address of principal executive offices)				(Zip code)
Alan R. Dynner, Esq. Eaton Vance Management, 255 State Street, Boston, Massachusetts 02109
(Name and address of agent for service)
Registrant's telephone number, including area code:			(617) 482-8260
Date of fiscal year end:	November 30
Date of reporting period:		February 28, 2005

Item 1. Schedule of Investments

Eaton Vance Florida Municipal Income Trust	as of February 28, 2005
PORTFOLIO OF INVESTMENTS (Unaudited)

Tax-Exempt Investments — 151.1%

Principal
Amount
(000’s omitted)		Security	Value
Education — 1.5%
$	1,000	Volusia County Educational Facilities Authority, (Embry Riddle Aeronautical), 5.75%, 10/15/29	$	1,011,170
				1,011,170
Electric Utilities — 3.2%
2,000		Jacksonville Electric Authority, Variable Rate, 8.01%, 10/1/32 (1) (2)	2,081,540
				2,081,540
General Obligations — 2.7%
350		Florida Board of Education, 4.75%, 6/1/28	352,996
1,250		Florida, Variable Rate, 7.82%, 7/1/27 (1) (2)	1,410,962
				1,763,958
Health Care - Miscellaneous — 0.3%
166		Osceola County IDA Community Provider Pooled Loan, 7.75%, 7/1/17	166,485
				166,485
Hospital — 11.9%
1,250		Jacksonville, EDA, (Mayo Clinic), 5.50%, 11/15/36	1,330,537
1,750		Lakeland Hospital System, (Lakeland Regional Health System), 5.50%, 11/15/32	1,826,877
2,000		Orange County Health Facilities Authority, (Adventist Health System), 5.625%, 11/15/32	2,135,040
1,000		South Miami Health Facility Authority, (Baptist Health), 5.25%, 11/15/33	1,038,350
1,400		West Orange Health Care District, 5.80%, 2/1/31	1,469,664
				7,800,468

1

Housing — 2.4%
$	990	Escambia County Housing Finance Authority, SFM, (Multi-County Program), (AMT), 5.50%, 10/1/31	$	1,016,017
	500	Florida Capital Projects Finance Authority, Student Housing Revenue, (Florida University), 7.75%, 8/15/20		500,435
45		Florida Capital Projects Finance Authority, Student Housing Revenue, (Florida University), 9.50%, 8/15/05	44,995
				1,561,447
Industrial Development Revenue — 3.5%
882		Broward County IDR, (Lynxs Cargoport), (AMT), 6.75%, 6/1/19	814,654
1,000		Capital Trust Agency, (Fort Lauderdale Project), (AMT), 5.75%, 1/1/32	995,850
650		Puerto Rico Port Authority, (American Airlines), (AMT), 6.25%, 6/1/26	458,926
				2,269,430
Insured-Electric Utilities — 14.1%
1,600		Burke County Development Authority (Georgia Power Co.), (MBIA), (AMT), 5.45%, 5/1/34	1,634,496
1,100		Guam Power Authority, (MBIA), 5.125%, 10/1/29	1,161,996
2,700		JEA, (FSA), 4.75%, 10/1/34	2,716,254
2,750		Jupiter Island, Utility System, (South Martin Regional Utility), (MBIA), 5.00%, 10/1/28	2,827,220
750		Puerto Rico Electric Power Authority, (FSA), Variable Rate, 8.39%, 7/1/29 (1) (2)	868,027
				9,207,993
Insured-Escrowed/Prerefunded — 3.3%
650		Dade County, Professional Sports Franchise Facility, (MBIA), Escrowed to Maturity, 5.25%, 10/1/30	725,211
1,250		Tampa Bay Water Utility System, (FGIC), Prerefunded to 10/1/11, 5.75%, 10/1/29	1,430,450
				2,155,661
Insured-General Obligations — 2.9%
1,500		Puerto Rico, (FSA), Variable Rate, 16.243%, 7/1/27 (1) (3)	1,886,865
				1,886,865

2

Insured-Hospital — 7.4%
$	1,000	Coral Gables Health Facilities Authority, (Baptist Health System of South Florida), (FSA), 5.00%, 8/15/29	$	1,041,690
	1,000	Maricopa County IDA, (Mayo Clinic Hospital), (AMBAC), 5.25%, 11/15/37		1,054,120
1,350		Miami Dade County Health Facilities Authority, (Miami Children’s Hospital), (AMBAC), 5.125%, 8/15/26	1,415,610
1,250		South Miami Health Facility Authority, (Baptist Health), (AMBAC), 5.25%, 11/15/33	1,320,825
				4,832,245
Insured-Housing — 1.7%
1,100		Broward County Housing Finance Authority, Multifamily Housing, (Venice Homes Apartments), (FSA), (AMT), 5.70%, 1/1/32	1,122,693
				1,122,693
Insured-Miscellaneous — 11.8%
4,000		Miami-Dade County, (Professional Sport Franchise), (MBIA), 4.75%, 10/1/30	4,034,040
3,500		Orange County Tourist Development, (AMBAC), 5.125%, 10/1/30	3,656,240
				7,690,280
Insured-Special Tax Revenue — 12.5%
1,500		Dade County Convention Center Special Tax, (AMBAC), 5.00%, 10/1/35	1,529,385
970		Dade County, Special Obligation Residual Certificates, (AMBAC), Variable Rate, 12.255%, 10/1/35 (1) (3)	1,027,007
2,250		Jacksonville, Sales Tax, (AMBAC), 5.00%, 10/1/30	2,317,995
1,470		Miami Beach Resort Tax, (AMBAC), 6.25%, 10/1/22	1,849,466
1,395		Miami-Dade County, Special Obligation, (MBIA), 5.00%, 10/1/37	1,423,193
				8,147,046
Insured-Transportation — 24.5%
2,250		Florida Ports Financing Commission, (FGIC), (AMT), 5.50%, 10/1/29	2,400,570
3,700		Florida Turnpike Authority, (Department of Transportation), (FGIC) , 4.50%, 7/1/27 (4)	3,692,045
1,500		Greater Orlando Aviation Authority, (FGIC), (AMT), Variable Rate, 12.386%, 10/1/18 (1) (3)	1,760,910
500		Lee County Airport, (FSA), (AMT), 5.75%, 10/1/25	549,865
650		Lee County Airport, (FSA), (AMT), 6.00%, 10/1/29	723,509

3

$	1,000	Massachusetts Turnpike Authority, Metropolitan Highway System, (MBIA), 5.00%, 1/1/37	$	1,017,930
1,000		Miami-Dade County Expressway Authority, (FGIC), 5.00%, 7/1/33	1,041,990
1,000		Miami-Dade County Expressway Authority, (FGIC), 5.125%, 7/1/29	1,047,880
1,000		Orlando and Orange County Expressway Authority, (FGIC), 5.00%, 7/1/28	1,026,890
1,250		Puerto Rico Highway and Transportation Authority, (MBIA), 5.50%, 7/1/36	1,411,988
1,165		Puerto Rico Highway and Transportation Authority, (MBIA), Variable Rate, 13.274%, 7/1/26 (1) (3)	1,356,654
				16,030,231
Insured-Utilities — 0.8%
500		Ocala Utility System, (FGIC), 5.00%, 10/1/31	523,005
				523,005
Insured-Water and Sewer — 25.3%
3,000		Marco Island Utility System, (MBIA), 5.00%, 10/1/33	3,117,720
1,500		Miami Beach Storm Water, (FGIC), 5.375%, 9/1/30	1,606,890
1,000		Okeechobee Utility Authority, (FSA), 5.00%, 10/1/25	1,049,730
1,250		Saint Petersburg Public Utilities, (FSA), 5.00%, 10/1/28	1,286,463
4,000		Sunrise Utilities System, (AMBAC), 5.00%, 10/1/28	4,262,400
1,500		Tampa Bay Water Utility System, (FGIC), Variable Rate, 7.32%, 10/1/27 (1) (2)	1,537,350
3,650		Winter Haven Utilities System, (MBIA), 4.75%, 10/1/28	3,685,077
				16,545,630
Nursing Home — 2.4%
785		Okaloosa County Retirement Rental Housing, (Encore Retirement Partners), 6.125%, 2/1/14	710,888
265		Orange County Health Facilities Authority, (Westminster Community Care), 6.60%, 4/1/24	234,143
735		Orange County Health Facilities Authority, (Westminster Community Care), 6.75%, 4/1/34	640,655
				1,585,686

4

Other Revenue — 0.9%
$	500	Capital Trust Agency, (Seminole Tribe Convention), 8.95%, 10/1/33	$	562,135
				562,135
Senior Living / Life Care — 2.3%
1,500		Lee County IDA, (Shell Point Village), 5.50%, 11/15/29	1,506,210
				1,506,210
Special Tax Revenue — 12.4%
325		Heritage Harbour South Community Development District, 6.20%, 5/1/35	333,223
470		Heritage Harbour South Community Development District, (Capital Improvements), 5.40%, 11/1/08	474,761
845		Heritage Springs Community Development District, 6.75%, 5/1/21	871,018
875		Longleaf Community Development District, 6.65%, 5/1/20	804,081
725		North Springs Improvement District, (Heron Bay), 7.00%, 5/1/19	752,717
1,000		Northern Palm Beach County Improvement District, (Water Control and Improvement), 6.00%, 8/1/25	1,023,360
500		Southern Hills Plantation I Community Development District, 5.80%, 5/1/35	499,810
600		Sterling Hill Community Development District, 6.20%, 5/1/35	614,472
500		Stoneybrook West Community Development District, 7.00%, 5/1/32	534,195
890		University Square Community Development District, 6.75%, 5/1/20	937,268
465		Vista Lakes Community Development District, 7.20%, 5/1/32	498,982
745		Waterlefe Community Development District, 6.95%, 5/1/31	791,898
				8,135,785
Water and Sewer — 3.3%
2,000		Seminole County, Water and Sewer, 5.375%, 10/1/22	2,181,900
				2,181,900
Total Tax-Exempt Investments — 151.1% (identified cost $92,618,357)				98,767,863
Other Assets, Less Liabilities — 3.2%				2,110,435
Auction Preferred Shares Plus Cumulative Unpaid Dividends — (54.3)%				(35,508,945	)
Net Assets Applicable to Common Shares — 100.0%				65,369,353

5

AMBAC	-	AMBAC Financial Group, Inc.
AMT	-	Interest earned from these securities may be considered a tax preference item for purposes of the Federal Alternative Minimum Tax.
FGIC	-	Financial Guaranty Insurance Company
FSA	-	Financial Security Assurance, Inc.
MBIA	-	Municipal Bond Insurance Association

The Trust invests primarily in debt securities issued by Florida municipalities.  The ability of the issuers of the debt securities to meet their obligations may be affected by economic developments in a specific industry or municipality.  In order to reduce the risk associated with such economic developments, at February 28, 2005, 69.0% of the securities in the portfolio of investments are backed by bond insurance of various financial institutions and financial guaranty assurance agencies. The aggregate percentage insured by an individual financial institution ranged from 11.4% to 22.7% of total investments.

(1)	Security exempt from registration under Rule 144A of the Securities Act of 1933.  These securities may be sold in transactions exempt from registration, normally to qualified institutional buyers.  At February 28, 2005, the aggregate value of the securities is $11,929,315 or 18.2% of the Trust’s net assets.
(2)	Security has been issued as an inverse floater bond. The stated interest rate represents the rate in effect at February 28, 2005.
(3)	Security has been issued as a leveraged inverse floater bond. The stated interest rate represents the rate in effect at February 28, 2005.
(4)	Security (or a portion thereof) has been segregated to cover margin requirements on open financial futures contracts.

6

A summary of financial instruments at February 28, 2005 is as follows:

Futures Contracts

Expiration Date(s)	Contracts	Position	Aggregate Face Value			Value			Net Unrealized Appreciation
06/05	220 U.S Treasury Bond	Short	$	(24,879,690	)	$	(24,715,625	)	164,065

At February 28, 2005, the Trust had sufficient cash and/or securities to cover commitments under these contracts.

The cost and unrealized appreciation (depreciation) in value of the investments owned at February 28, 2005 as computed on a federal income tax basis, were as follows:

Aggregate cost	$	92,583,909
Gross unrealized appreciation	$	6,707,790
Gross unrealized depreciation	(523,836		)
Net unrealized appreciation	$	6,183,954

7

Item 2. Controls and Procedures

(a) It is the conclusion of the registrant’s principal executive officer and principal financial officer that the effectiveness of the registrant’s current disclosure controls and procedures (such disclosure controls and procedures 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 on this Form N-Q 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 on this Form N-Q 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.

(b) There have been no changes in the registrant’s internal controls over financial reporting during the fiscal quarter for which the report is being filed that have materially affected, or are reasonably likely to materially affect the registrant’s internal control over financial reporting.

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Eaton Vance Florida Municipal Income Trust
By:	/s/ Thomas J. Fetter
	Thomas J. Fetter
	President and Principal Executive Officer
Date:	April 14, 2005

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By:	/s/ Thomas J. Fetter
	Thomas J. Fetter
	President and Principal Executive Officer
Date:	April 14, 2005
By:	/s/ James L. O’Connor
	James L. O’Connor
	Treasurer and Principal Financial Officer
Date:	April 14, 2005

EX-99.CERT

Exhibit 99.CERT

Eaton Vance Florida Municipal Income Trust

Certification

Pursuant to Rule 302 of the Sarbanes-Oxley Act of 2003

I, Thomas J. Fetter, certify that:

1.I have reviewed this report on Form N-Q of Eaton Vance 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 schedule of investments included in this report, fairly present in all material respects the investments of the registrant as of the end of the fiscal quarter for which the report is being filed;

4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the registrant and have:

(a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, 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)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report, based on such evaluation; and

(d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.The registrant’s other certifying officers and I have disclosed 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 and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize, and report financial information; and

(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

By:	/s/ Thomas J. Fetter
	Thomas J. Fetter
	President
Date:	April 14, 2005

Eaton Vance Florida Municipal Income Trust

Certification

Pursuant to Rule 302 of the Sarbanes-Oxley Act of 2003

I, James L. O’Connor, certify that:

1.I have reviewed this report on Form N-Q of Eaton Vance 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 schedule of investments included in this report, fairly present in all material respects the investments of the registrant as of the end of the fiscal quarter for which the report is being filed;

4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the registrant and have:

(a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, 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)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report, based on such evaluation; and

(d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.The registrant’s other certifying officers and I have disclosed 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 and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize, and report financial information; and

(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

By:	/s/ James L. O’Connor
	James L. O’Connor
	Treasurer
Date:	April 14, 2005