NAME OF REGISTRANT:
Templeton Global Income Fund
File No. 811-05459

EXHIBIT ITEM No. 77(b): Accountant's Report on Internal Control


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders
of Templeton Global Income Fund

In planning and performing our audit of the financial statements of Templeton
Global Income Fund (the "Fund") as of and for the year ended August 31, 2005, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States), we considered the Fund's internal control over financial
reporting, including controls 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 N-SAR, not to
provide assurance on the Fund's internal control over financial reporting as of
August 31, 2005.

The management of the Fund is responsible for establishing and maintaining
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 fund'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. Such internal control over financial reporting includes policies and
procedures that provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use or disposition of a fund'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 control deficiency 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 significant
deficiency is a control deficiency, or combination of control deficiencies, that
adversely affects the fund's ability to initiate, authorize, record, process or
report external financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a
misstatement of the fund's annual or interim financial statements that is more
than inconsequential will not be prevented or detected. A material weakness is a
control deficiency, or combination of control deficiencies, that results in more
than a remote likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected.

Our consideration of the Fund's internal control over financial reporting 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, during our
audit of the financial statements of the Fund as of and for the year ended
August 31, 2005, we noted no deficiencies in the Fund's internal control over
financial reporting, including controls for safeguarding securities, that we
consider to be a material weakness as defined above as of August 31, 2005.

This report is intended solely for the information and use of management and the
Board of Trustees of Templeton Global Income Fund and the Securities and
Exchange Commission and is not intended to be and should not be used by anyone
other than these specified parties.


/s/PRICEWATERHOUSECOOPERS LLP

San Francisco, CA
October 10, 2005