NSAR-B

      PAGE  1
000 B000000 03/31/2001
000 C000000 0000884174
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 U
001 A000000 VOYAGEUR MINNESOTA MUNI INCOME FUND, INC.
001 B000000 811-6568
001 C000000 2152552127
002 A000000 2005 MARKET STREET
002 B000000 PHILADELPHIA
002 C000000 PA
002 D010000 19103
003  000000 N
004  000000 N
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006  000000 N
007 A000000 N
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014 A000001 LINCOLN FINANCIAL ADVISORS CORPORATION
014 B000001 8-3978
014 A000002 SAGEMARK CONSULTING, INC.
014 B000002 8-2467
022 A000001 SALOMON SMITH BARNEY
022 B000001 11-2418191
022 C000001      2387
022 D000001         0
022 A000002 US BANCORP PIPER JAFFRAY
022 B000002 41-0953246
022 C000002       602
022 D000002      1348
022 A000003 RAYMOND JAMES
022 B000003 59-1237041
022 C000003         0
022 D000003       973
022 A000004 DAIN RAUSCHER
022 B000004 41-0212020
022 C000004         0
022 D000004       284
022 A000005 CRONIN & CO.
022 B000005 41-1233403
022 C000005         0
022 D000005       167
022 A000006 WILLIAM BLAIR & CO.
022 B000006 36-2214610
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      PAGE  2
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      PAGE  3
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      PAGE  4
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080 A000000 ICI MUTUAL INSURANCE COMPANY, INC.
080 B000000 GULF INSURANCE COMPANY
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      PAGE  5
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SIGNATURE   KENNETH E. CROCKETT, SR.
TITLE       BLUE SKY ADMIN

EX-99

Report of Independent Auditors

To the Shareholders and Board of Directors/Trustees
Voyageur Minnesota Municipal Income Fund, Inc.

In planning and performing our audits of the financial
statements of Voyageur Minnesota Municipal Income Fund, Inc.
(the "Fund") for the year ended March 31, 2001, we considered
its internal control, including control activities 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 internal control.

The management of the Fund is responsible for establishing and
maintaining internal control.  In fulfilling this
responsibility, estimates and judgments by management are
required to assess the expected benefits and related costs of
controls.  Generally, controls that are relevant to an audit
pertain to the entity's objective of preparing financial
statements for external purposes that are fairly presented in
conformity with generally accepted accounting principles.
Those controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.

Because of inherent limitations in any internal control, error
or fraud may occur and not be detected.  Also, projection of
any evaluation of internal control to future periods is subject
to the risk that it may become inadequate because of changes in
conditions or that the effectiveness of the design and
operation may deteriorate.

Our consideration of internal control would not necessarily
disclose all matters in internal control that might be material
weaknesses under standards established by the American
Institute of Certified Public Accountants.  A material weakness
is a condition in which the design or operation of one or more
of the internal control components does not reduce to a
relatively low level the risk that misstatements caused by
error or fraud 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 internal control and its operation,
including controls for safeguarding securities, that we
consider to be material weaknesses as defined above at March
31, 2001.

This report is intended solely for the information and use of
the board of directors/trustees and management of the 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.


Philadelphia, Pennsylvania
May 1, 2001