-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 P8AcoTJdwduuoJlusk2IPxB8vHLmaTw1CHW+ENWK1809LdtLsgGwSxYfBCSYJIl8
 VHxvMW2NO3rBOdNKRXw7Tg==

<SEC-DOCUMENT>0001290126-04-000004.txt : 20040517
<SEC-HEADER>0001290126-04-000004.hdr.sgml : 20040517
<ACCEPTANCE-DATETIME>20040517112541
ACCESSION NUMBER:		0001290126-04-000004
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040426
FILED AS OF DATE:		20040517

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Baxter Joseph
		CENTRAL INDEX KEY:			0001290126

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-06568
		FILM NUMBER:		04810452

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		215-255-2938

	MAIL ADDRESS:	
		STREET 1:		2005 MARKET STREET
		STREET 2:		40TH FLOOR
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELAWARE INVESTMENTS MINNESOTA MUNICIPAL INCOME FUND INC
		CENTRAL INDEX KEY:			0000884174
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				411718337
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		2152552127

	MAIL ADDRESS:	
		STREET 1:		ONE COMMERCE SQUARE
		STREET 2:		2005 MARKET STREET
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR MINNESOTA MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	19920826
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-04-26</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000884174</issuerCik>
        <issuerName>DELAWARE INVESTMENTS MINNESOTA MUNICIPAL INCOME FUND INC</issuerName>
        <issuerTradingSymbol>VMN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001290126</rptOwnerCik>
            <rptOwnerName>Baxter Joseph</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2005 MARKET STREET</rptOwnerStreet1>
            <rptOwnerStreet2>40TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>19103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>VP/Portfolio Manager</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>Joseph R. Baxter /s/</signatureName>
        <signatureDate>2004-05-17</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----