REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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CENTRAL INDEX KEY: 0000890393 IRS NUMBER: 223196060 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-07080 FILM NUMBER: 071327745 BUSINESS ADDRESS: STREET 1: 800 SCUDDERS MILL RD CITY: PLAINSBORO STATE: NJ ZIP: 08536 BUSINESS PHONE: 6092825284 MAIL ADDRESS: STREET 1: 800 SCUDDERS MILL RD CITY: PLAINSBORO STATE: NJ ZIP: 08536 FORMER COMPANY: FORMER CONFORMED NAME: MUNIYIELD MICHIGAN INSURED FUND INC DATE OF NAME CHANGE: 20020620 FORMER COMPANY: FORMER CONFORMED NAME: MUNIYIELD MICHIGAN INSURED FUND II INC DATE OF NAME CHANGE: 20020620 FORMER COMPANY: FORMER CONFORMED NAME: MUNIYIELD MICHIGAN INSURED FUND INC DATE OF NAME CHANGE: 19920929 NSAR-B 1 answer.fil PAGE 1 000 B000000 10/31/2007 000 C000000 0000890393 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 BLK MUNIYIELD MICHIGAN INSURED FUND, INC. 001 B000000 811-07080 001 C000000 8004417762 002 A000000 P.O. 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BURKE TITLE TREASURER EX-99.77B ACCT LTTR 2 mymiins77b.htm REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of

BlackRock MuniYield Michigan Insured Fund, Inc.:

In planning and performing our audit of the financial statements of BlackRock MuniYield Michigan Insured Fund, Inc. (the “Fund”), as of and for the year ended October 31, 2007, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered its internal control over financial reporting, including control activities for safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective 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 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 significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the ann ual or interim financial statements will not be prevented or detected.

Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be significant deficiencies or material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of October 31, 2007.

This report is intended solely for the information and use of management and the Board of Directors of BlackRock MuniYield Michigan Insured Fund, Inc., 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/ Deloitte & Touche LLP

Princeton, New Jersey

December 21, 2007

EX-99.77K CHNG ACCNT 3 mymiins77k.htm Changes in Registrants Certifying Accountant

Changes in Registrants Certifying Accountant

On August 28, 2006, Ernst & Young LLP (E&Y) resigned as the Independent Registered Public Accounting Firm of BlackRock MuniYield Michigan Insured Fund, Inc. (formerly MuniYield Michigan Insured Fund, Inc.). E&Y’s reports on the financial statements of the Fund for the past two fiscal years did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. In connection with its audits for the two most recent fiscal years and through August 28, 2006 there were no disagreements with E&Y on any matter of accounting principle or practices, financial statement disclosure or auditing scope or procedure, whereby such disagreements, if not resolved to the satisfaction of E&Y, would have caused them to make reference to the subject matter of the disagreemen ts in connection with their report on the financial statements for such years; and there have been no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Fund has requested that E&Y furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not E&Y agrees with the statements made in this Item. A copy of such letter dated December 27, 2006 is attached hereto as Sub-Item 77Q1 to this Form N-SAR.

The Fund has engaged Deloitte & Touche LLP as the Fund’s Independent Registered Public Accounting Firm.

EX-99.77Q1 OTHR EXHB 4 mymiins77q1.htm Ernst & Young LLP

Ernst & Young LLP

Two Commerce Square

Suite 4000

2001 Market Street

Philadelphia, Pennsylvania 19103-7096

Phone: (215) 448-5000

www.ey.com

December 27, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Gentlemen:

We have read Sub-Item 77K, Changes in Registrant's Certifying Accountant, of Form N-SAR dated December 27, 2006 of BlackRock MuniYield Michigan Insured Fund, Inc. (formerly MuniYield Michigan Insured Fund, Inc.) and are in agreement with the statements contained in the first paragraph therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

Very truly yours,

/s/ Ernst & Young LLP

December 27, 2006

EX-99.77O RULE 10F-3 5 mymiins770.htm 10F-3 TRANSACTIONS

BlackRock MuniYield Michigan Insured Fund, Inc.

FILE #811-07080

ATTACHMENT 77O

TRADE DATE	DESCRIPTION OF SECURITY	ISSUE SIZE	AMOUNT PURCHASED	LIST OF UNDERWRITERS
2/16/07	PUERTO RICO COMMONWEALTH	2,184,860,553	6,200,000	Citigroup; Goldman, Sachs & Co.; RBC Capital Markets; Banc of America Securities LLC; BBVAPR MSD; JP Morgan; Lehman Brothers; Merrill Lynch & Co.; Morgan Stanley; Popular Securities; Raymond James & Associates, Inc.; Samuel A. Ramirez & Co.; Santander Securities; UBS Investment Bank; Wachovia Bank, National Association

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