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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000897436-04-000268.txt : 20040727
<SEC-HEADER>0000897436-04-000268.hdr.sgml : 20040727
<ACCEPTANCE-DATETIME>20040726120541
ACCESSION NUMBER:		0000897436-04-000268
CONFORMED SUBMISSION TYPE:	24F-2NT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040430
FILED AS OF DATE:		20040726
EFFECTIVENESS DATE:		20040726

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:		24F-2NT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-92935
		FILM NUMBER:		04930415

	BUSINESS ADDRESS:	
		STREET 1:		45 FREMONT STREET
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94105
</SEC-HEADER>
<DOCUMENT>
<TYPE>24F-2NT
<SEQUENCE>1
<FILENAME>edgltr.txt
<DESCRIPTION>24F-2 FYE 4/30/04
<TEXT>
                            [INVESTORS BANK & TRUST
                              200 CLARENDON STREET
                               BOSTON, MA 02215]


                                                        July 26, 2004

VIA EDGAR


Securities and Exchange Commission
Office of Filings, Information and Consumer Services
450 Fifth Street, NW
Washington, DC  20549

RE:     iShares Trust (the "Trust")
        File Nos. 811-09729 & 333-92935

Ladies and Gentlemen:

Enclosed please find one copy of the Trust's Rule 24f-2 Notice on Form 24F-2 for
the fiscal year ended April 30, 2004, which is filed via EDGAR.

Should you have any  questions  regarding  this  filing,  please  telephone  the
undersigned at 617-937-7264.

                                                        Very truly yours,


                                                        /s/ Susan C. Mosher
                                                        Susan C. Mosher, Esq.


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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