REPORT OF INDEPENDENT ACCOUNTANTS

To the Shareholders and Board of Trustees of
Morgan Stanley Dean Witter World Wide Income Trust

In our opinion, the statement of changes in net assets and the financial
highlights of Morgan Stanley Dean Witter World Wide Income Trust (the "Fund")
(not presented separately herein) present fairly, in all material respects,
the changes in its net assets for the year ended October 31, 1999 and the
financial highlights for each of the years in the period ended October 31,
1999, in conformity with generally accepted accounting principles.  This
financial statement and financial highlights (hereafter referred to as
"financial statements") are the responsibility of the Fund's management; our
responsibility is to express an opinion on these financial statements based
on our audits. We conducted our audits of these financial statements in
accordance with generally accepted auditing standards which require that we
plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures
in the financial statements, assessing the accounting principles used and
significant estimates made by management, and evaluating the overall
financial statement presentation. We believe that our audits provide a
reasonable basis for the opinion expressed above. We have not audited the
financial statements or financial highlights of the Fund for any period
subsequent to October 31, 1999.

PricewaterhouseCoopers LLP
1177 Avenue of the Americas
New York, New York 10036
December 13, 1999