24F-2NT

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August 21, 1996



Securities and Exchange Commission
Attention:  Document Control - EDGAR
450 Fifth Street, N.W.
Washington, D.C.  20549-1004

Re:  Rule 24f-2 Notice for 
     IDS California Tax-Exempt Trust
     SEC File No. 33-5103/811-4646

Commissioners:

[i]   In accordance with the provisions of Rule
      24f-2, IDS California Tax-Exempt Trust
      hereby files its Rule 24f-2 Notice for the
      fiscal year ended June 30, 1996 ("Fiscal Year").

[ii]  Amount of securities registered other than 
      under 24f-2 which were unsold at the beginning
      of the fiscal year.*                              $24,209,489

[iii] Amount of securities registered during the fiscal
      year other than under 24f-2.**                             $0

[iv]  Amount of securities sold during the fiscal
      year.***                                             $374,707
  
[v]   Amount of securities sold pursuant to 24f-2.               $0

[vi]  Fee         $0  /  2900                                 $0.00

*     4,409,743 shares x      $5.49    on    August 19, 1996
**         0    shares x      $5.49    on    August 19, 1996
***   Sales of  $39,720,877 minus redemptions of $39,346,170

Enclosed please find an opinion of counsel.

If there are any questions, please contact the undersigned.

Very truly yours,

IDS CALIFORNIA TAX-EXEMPT TRUST



Leslie L. Ogg
Vice President, General Counsel and Secretary

LLO/CW/rdh

Enclosures

EX-99

EXHIBIT INDEX
(b) (10) OPINION OF COUNSEL

EX-99

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August 21, 1996



IDS California Tax-Exempt Trust
IDS Tower 10
Minneapolis, Minnesota  55440-0010

Gentlemen:

I have examined the Agreement and Declaration of Trust and the By-
Laws of the Trust and all necessary certificates, permits, minute
books, documents and records of the Trust, and the applicable
statutes of the State of Massachusetts, and it is my opinion:

(a)   That the Trust is a business trust duly organized and
      existing under the laws of the State of Massachusetts with 
      unlimited shares of beneficial interest, all of $.01 par
      value, that such shares may be issued as full or fractional
      shares and that on June 30, 1996, 46,713,408 shares were
      issued and outstanding;

(b)   That all such authorized shares are, under the laws of the
      State of Massachusetts, redeemable as provided in the
      Agreement of Declaration of Trust;

(c)   That the Trust registered on August 13, 1987 an indefinite
      number of shares pursuant to Rule 24f-2 and is herewith
      filing a Rule 24f-2 Notice covering the shares sold during
      its Fiscal Period ended June 30, 1996; and

(d)   That shares which were sold at not less than their par value
      and in accordance with applicable federal and state
      securities laws were legally issued, fully paid and
      nonassessable.

I hereby consent that the foregoing opinion may be used in
connection with the Rule 24f-2 Notice.

Very truly yours,



Leslie L. Ogg
Attorney at Law
901 S. Marquette Ave., Suite 2810
Minneapolis, Minnesota  55402-3268