-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VSBEZ0OUArID8xp36esApSyU4gNsduTaPtAkGDNryGpuQ2gsVtW9sdycX+zNJ8Y5
 yYeyMRb8i3GK3n347CQsQA==

<SEC-DOCUMENT>0000897436-04-000006.txt : 20040106
<SEC-HEADER>0000897436-04-000006.hdr.sgml : 20040106
<ACCEPTANCE-DATETIME>20040106165658
ACCESSION NUMBER:		0000897436-04-000006
CONFORMED SUBMISSION TYPE:	497J
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20040106
EFFECTIVENESS DATE:		20040106

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ISHARES TRUST
		CENTRAL INDEX KEY:			0001100663
		IRS NUMBER:				943351276
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		497J
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-92935
		FILM NUMBER:		04510811

	BUSINESS ADDRESS:	
		STREET 1:		45 FREMONT STREET
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94105
</SEC-HEADER>
<DOCUMENT>
<TYPE>497J
<SEQUENCE>1
<FILENAME>edgltr.txt
<DESCRIPTION>LETTER
<TEXT>
                            [INVESTORS BANK & TRUST
                              200 CLAREDON STREET
                               BOSTON, MA 02116]
December 5, 2003

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:             ISHARES TRUST (THE "TRUST"), FILE NOS. 333-92935 AND 811-09729

Ladies and Gentlemen:

Pursuant to Rule 497(j) of the Securities Act of 1933, as amended, and on behalf
of the Trust, please accept this letter as certification that the prospectus and
statement of additional information for the Trust dated December 1, 2003, do not
differ from that contained in Post-Effective  Amendment No. 27 (the "Amendment")
to the Trust's  Registration  Statement on Form N-1A.  The  Amendment  was filed
electronically on November 28, 2003.

Please address all questions  regarding this filing to the  undersigned at (617)
937-7264.


Very truly yours,

/s/ Susan C. Mosher

Susan C. Mosher, Esq.


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----