EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Voyageur Tax-Free Funds and the Shareholders of
Delaware Tax-Free Minnesota Fund

In planning and performing our audit of the financial statements of Delaware Tax-Free Minnesota Fund
(constituting Voyageur Tax-Free Funds, hereafter referred to as the "Trust") as of and for the year
ended August 31, 2010, in accordance with the standards of the Public Company Accounting Oversight
Board (United States), we considered the Trust's internal control over financial reporting, including
controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose
of expressing our opinion on the financial statements and to comply with the requirements of Form N-
SAR, but not for the purpose of expressing an opinion on the effectiveness of the Trust's internal
control over financial reporting.  Accordingly, we do not express an opinion on the effectiveness of the
Trust's internal control over financial reporting.

The management of the Trust is responsible for establishing and maintaining effective internal control
over financial reporting.  In fulfilling this responsibility, estimates and judgments by management are
required to assess the expected benefits and related costs of controls.  A company's internal control
over financial reporting is a process designed 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.  A company's internal control over financial reporting
includes those policies and procedures that (1) pertain to the maintenance of records that, in
reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with generally accepted accounting principles, and
that receipts and expenditures of the company are being made only in accordance with authorizations
of management and trustees of the company; and (3)  provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or disposition of a company's assets
that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect
misstatements.  Also, projections of any evaluation of effectiveness to future periods are subject to the
risk that controls may become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control
does not allow management or employees, in the normal course of performing their assigned functions,
to prevent or detect misstatements on a timely basis.  A material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the Trust's annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Trust's internal control over financial reporting was for the limited purpose
described in the first paragraph and would not necessarily disclose all deficiencies in internal control
over financial reporting that might be material weaknesses under standards established by the Public
Company Accounting Oversight Board (United States).  However, we noted no deficiencies in the
Trust's internal control over financial reporting and its operation, including controls over safeguarding
securities, that we consider to be material weaknesses as defined above as of August 31, 2010.

This report is intended solely for the information and use of management and the Board of Trustees of
Voyageur Tax-Free Funds and the Securities and Exchange Commission and is not intended to be and
should not be used by anyone other than these specified parties.


PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
October 19, 2010


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EX-99.77Q1 OTHR EXHB

VOYAGEUR TAX FREE FUNDS

Registration No. 811-03910
FORM N-SAR
Annual Period Ended August 31, 2010


SUB-ITEM 77K:  Changes in registrant's certifying accountant

Due to independence matters under the Securities and Exchange Commission's auditor
independence rules relating to the January 4, 2010 acquisition of Delaware Investments
(including Delaware Management Company, Delaware Distributors, L.P. and Delaware Service
Company, Inc.) by Macquarie Group, Ernst & Young LLP ("E&Y") has resigned as the
independent registered public accounting firm for Voyageur Tax Free Funds (the "Fund") effective
May 20, 2010.  At a meeting held on May 20, 2010, the Board of Trustees of the Fund, upon
recommendation of the Audit Committee, selected PricewaterhouseCoopers LLP ("PwC") to
serve as the independent registered public accounting firm for the Fund for the fiscal year ending
August 31, 2010.  During the fiscal years ended August 31, 2009 and August 31, 2008, E&Y's
audit reports on the financial statements of the Fund did not contain any adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles.  In addition, there were no disagreements between the Fund and E&Y on
accounting principles, financial statements disclosures or audit scope, which, if not resolved to
the satisfaction of E&Y, would have caused them to make reference to the disagreement in their
reports.  Neither the Fund nor anyone on its behalf has consulted with PwC at any time prior to
their selection with respect to the application of accounting principles to a specified transaction,
either completed or proposed or the type of audit opinion that might be rendered on the Fund's
financial statements.




SUB-ITEM 77Q1:  Exhibits

Exhibit	Reference

77.Q.1(f)	Letter from the independent accountants furnished pursuant to Sub-Item
77K, attached as Exhibit.
WS: MFG_Philadelphia: 841568: v1
WS: MFG_Philadelphia: 841568: v1

EX-99.77K CHNG ACCNT

Sub-Item 77Q1(f)
Exhibit to Form N-SAR
Filed in Response to N-SAR Item 77K
Reg S-K Item 304(a)(3) Requirement



October 29 2010

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Gentlemen:

We have read Item 77K of Form N-SAR, dated October 29 2010, of Voyageur Tax Free Funds
and are in agreement with the statements contained therein.


       Yours very truly,

       /s/ Ernst & Young LLP
WS: MFG_Philadelphia: 841647: v1
WS: MFG_Philadelphia: 841647: v1