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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LkWPIIIaYKogdkh+eP6E26nFoqSoJZ3XXfkD0K8DJyKMIGjUor5jrM0/d3qDfZvs
 wU9YNadEnKZZjngYIHKJdQ==

<SEC-DOCUMENT>9999999995-07-000406.txt : 20070202
<SEC-HEADER>9999999995-07-000406.hdr.sgml : 20070202
<ACCEPTANCE-DATETIME>20070202001523
ACCESSION NUMBER:		9999999995-07-000406
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070201
DATE AS OF CHANGE:		20070202
EFFECTIVENESS DATE:		20070201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VOYAGEUR TAX FREE FUNDS
		CENTRAL INDEX KEY:			0000733362
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-137048
		FILM NUMBER:		07574231

	BUSINESS ADDRESS:	
		STREET 1:		90 SOUTH SEVENTH STREET
		STREET 2:		SUITE 4400
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55402
		BUSINESS PHONE:		2152552127

	MAIL ADDRESS:	
		STREET 1:		90 SOUTH SEVENTH STREET
		STREET 2:		SUITE 4400
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55402

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR TAX FREE FUNDS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MINNESOTA TAX FREE FUNDS INC
		DATE OF NAME CHANGE:	19910226

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DOUBLE EXEMPT FLEX FUND INC
		DATE OF NAME CHANGE:	19900131
<SERIES-AND-CLASSES-CONTRACTS-DATA>
<MERGER-SERIES-AND-CLASSES-CONTRACTS>
<MERGER>
<ACQUIRING-DATA>
CENTRAL INDEX KEY:			0000733362
<SERIES>
<SERIES-ID>S000002418
<SERIES-NAME>DELAWARE TAX-FREE MINNESOTA FUND
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000006427
<CLASS-CONTRACT-NAME>DELAWARE TAX-FREE MINNESOTA FUND CLASS A
<CLASS-CONTRACT-TICKER-SYMBOL>DEFFX
</CLASS-CONTRACT>
</SERIES>
</ACQUIRING-DATA>
<TARGET-DATA>
CENTRAL INDEX KEY:			0000809064
<SERIES>
<SERIES-ID>S000002407
<SERIES-NAME>DELAWARE TAX-FREE MINNESOTA INSURED FUND
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000006395
<CLASS-CONTRACT-NAME>DELAWARE TAX-FREE MINNESOTA INSURED FUND CLASS A
<CLASS-CONTRACT-TICKER-SYMBOL>MNINX
</CLASS-CONTRACT>
</SERIES>
</TARGET-DATA>
</MERGER>
<MERGER>
<ACQUIRING-DATA>
CENTRAL INDEX KEY:			0000733362
<SERIES>
<SERIES-ID>S000002418
<SERIES-NAME>DELAWARE TAX-FREE MINNESOTA FUND
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000006428
<CLASS-CONTRACT-NAME>DELAWARE TAX-FREE MINNESOTA FUND CLASS B
<CLASS-CONTRACT-TICKER-SYMBOL>DMOBX
</CLASS-CONTRACT>
</SERIES>
</ACQUIRING-DATA>
<TARGET-DATA>
CENTRAL INDEX KEY:			0000809064
<SERIES>
<SERIES-ID>S000002407
<SERIES-NAME>DELAWARE TAX-FREE MINNESOTA INSURED FUND
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000006396
<CLASS-CONTRACT-NAME>DELAWARE TAX-FREE MINNESOTA INSURED FUND CLASS B
<CLASS-CONTRACT-TICKER-SYMBOL>DVMBX
</CLASS-CONTRACT>
</SERIES>
</TARGET-DATA>
</MERGER>
<MERGER>
<ACQUIRING-DATA>
CENTRAL INDEX KEY:			0000733362
<SERIES>
<SERIES-ID>S000002418
<SERIES-NAME>DELAWARE TAX-FREE MINNESOTA FUND
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000006429
<CLASS-CONTRACT-NAME>DELAWARE TAX-FREE MINNESOTA FUND CLASS C
<CLASS-CONTRACT-TICKER-SYMBOL>DMOCX
</CLASS-CONTRACT>
</SERIES>
</ACQUIRING-DATA>
<TARGET-DATA>
CENTRAL INDEX KEY:			0000809064
<SERIES>
<SERIES-ID>S000002407
<SERIES-NAME>DELAWARE TAX-FREE MINNESOTA INSURED FUND
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000006397
<CLASS-CONTRACT-NAME>DELAWARE TAX-FREE MINNESOTA INSURED FUND CLASS C
<CLASS-CONTRACT-TICKER-SYMBOL>DVMCX
</CLASS-CONTRACT>
</SERIES>
</TARGET-DATA>
</MERGER>
</MERGER-SERIES-AND-CLASSES-CONTRACTS>
</SERIES-AND-CLASSES-CONTRACTS-DATA>
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
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<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-02-01</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>17:00:00</finalEffectivenessDispTime>
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            <fileNumber>333-137048</fileNumber>
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-----END PRIVACY-ENHANCED MESSAGE-----