Oppenheimer Multi-Sector Income Trust ROCSOP

The Fund adjusts the classification of distributions to shareholders to reflect
the differences between financial statement amounts and distributions determined
in accordance with income tax regulations. Accordingly, during the year ended
October 31, 2002, amounts have been reclassified to reflect a decrease in
overdistributed net investment income of $1,125,332. Accumulated net realized
loss on investments was increased by the same amount. Net assets of the Fund
were unaffected by the reclassifications.