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002 B000000 MINNEAPOLIS
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002 D010000 55440
002 D020000 0010
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008 C00AA01 801-14721
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008 D04AA01 0010
011 A00AA01 AMERICAN EXPRESS FINANCIAL ADVISORS INC.
011 B00AA01 8-16791
011 C01AA01 MINNEAPOLIS
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011 C03AA01 55440
      PAGE  2
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013 B04AA01 3900
014 A00AA01 AMERICAN EXPRESS FINANCIAL CORPORATION
014 B00AA01 8-31250
014 A00AA02 AMERICAN EXPRESS FINANCIAL ADVISORS INC.
014 B00AA02 8-16791
014 A00AA03 IDS LIFE INSURANCE COMPANY
014 B00AA03 8-14124
014 A00AA04 IDS SECURITIES CORPORATION
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014 A00AA05 AMERICAN EXPRESS SERVICE CORPORATION
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      PAGE  3
022 D000002     13372
022 A000003 SMITH BARNEY INC.
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022 C000004      5831
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      PAGE  4
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      PAGE  5
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      PAGE  6
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      PAGE  7
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      PAGE  9
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      PAGE  10
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SIGNATURE   LESLIE L. OGG                                
TITLE       VICE PRESIDENT      
 

EX-27

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

 <C>

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\par <AVG\_DEBT\_PER\_SHARE>                                 0
\par         
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EX-27

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

 <C>

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\par }}

 

EX-27

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

 <C>

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EX-99

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\f4\fs20 {\f11\fs24 KPMG Peat Marwick LLP
\par 4200 Norwest Center
\par 90 South Seventh Street
\par }\pard \sa480 {\f11\fs24 Minneapolis, MN  55402
\par }\pard \sa240 {\f11\fs24 Independent Auditors' Report
 on Internal Accounting Control
\par }\pard {\f11\fs24 The Board of Trustees and Unitholders
\par }\pard \sa240 {\f11\fs24 IDS California Tax-Exempt Trust:
\par In planning and performing our audit of the financial statements
of IDS California Tax-Exempt Fund of IDS California 
Tax-Exempt Trust for the period
 ended June 30, 1997, we considered their internal control structure,
 including procedures for safeguarding securities, in order to determine
 our auditing procedures for the purpose of expressing our opinion on the
 financial statements and to comply with 
the requirements of Form NSAR, not to provide assurance on the interna
 control structure.
\par The management of IDS California Tax-\-Exempt Trust is 
responsible for establishing and maintaining a system of internal
 accounting control.  In fulfilling this responsibility, estimates 
and judgments by management are required to assess the expected 
benefits and related costs of internal control structure po
licies and procedures. Two of the objectives of an internal control 
structure are to provide management with reasonable, but not absolute,
 assurance that assets are safeguarded against loss from unauthorized
 use or disposition and that transactions are ex
ecuted in accordance with management's authorization and recorded properly 
to permit the preparation of financial statements in conformity with generally 
accepted accounting principles.
\par }\pard {\f11\fs24 
Because of inherent limitations in any internal control structure, errors or
irregularities may occur and not be detected. Also, projection of any evaluation
 of the structure to future periods is subject to the risk that it may become 
inadequate because o
f changes in conditions or that the effectiveness of the design and
\par }\pard \sa240 {\f11\fs24 operation may deteriorate.
\par Our consideration of the internal control structure would not 
necessarily disclose all matters in the internal control structure that 
might be material weaknesses under standards established by the 
American Institute of Certified Public Accountants. A mat
erial weakness is a condition in which the design or operation of the 
specific internal control structure elements does not reduce to a relatively 
ow level the risk that errors or irregularities in amounts that would be 
material in relation to the financial statements being audited may
 occur and not be detected within a timely period by employees in 
the normal course of performing their assigned functions. However,
 we noted no matters involving the internal control structure,
 including procedures for safeguarding securities, that we consider
 to be a material weakness as defined above as of June 30, 1997.
\par }\pard \sa480 {\f11\fs24 This report is intended solely for
 the information and use of management and the Securities 
and Exchange Commission.
\par KPMG Peat Marwick LLP
\par }\pard {\f11\fs24 Minneapolis, Minnesota
\par }\pard \sa480 {\f11\fs24 August 1, 1997
\par }}