EXHIBIT 99(i)

October 29, 2007

RiverSource California Tax-Exempt Trust
50606 Ameriprise Financial Center
Minneapolis, Minnesota 55474

Gentlemen:

I have examined the Agreement and Declaration of Trust and the By-Laws of
RiverSource California Tax-Exempt Trust (the Trust) and all necessary
certificates, permits, minute books, documents and records of the Trust, and the
applicable statutes of the Commonwealth of Massachusetts, and it is my opinion
that the shares sold in accordance with applicable federal and state securities
laws will be legally issued, fully paid, and nonassessable.

This opinion may be used in connection with the Post-Effective Amendment.

Sincerely,


/s/ Scott R. Plummer
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Scott R. Plummer
General Counsel
RiverSource Funds