INDEPENDENT AUDITORS' REPORT


To the Board of Directors/Trustees and Shareholders of:

   BlackRock Investment Quality Municipal Trust, Inc.
   BlackRock Municipal Income Trust
   BlackRock California Investment Quality Municipal Trust, Inc.
   BlackRock California Municipal Income Trust
   BlackRock Florida Investment Quality Municipal Trust, Inc.
   BlackRock Florida Municipal Income Trust
   BlackRock New Jersey Investment Quality Municipal Trust, Inc.
   BlackRock New Jersey Municipal Income Trust
   BlackRock New York Investment Quality Municipal Trust, Inc.
   BlackRock New York Municipal Income Trust


In planning and performing  our audits of the financial  statements of the above
mentioned  Trusts  (collectively,  the  "Trusts") for the year ended October 31,
2003 (on which we have issued our report dated December 18, 2003), we considered
their  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 and not to provide  assurance on the Trusts' internal
control.

The management of the Trusts 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 accounting principles generally accepted
in the United States of America.  Those  controls  include the  safeguarding  of
assets against unauthorized acquisition, use or disposition.

Because of inherent  limitations in any internal  control,  misstatements due to
error  or  fraud  may  occur  and  not be  detected.  Also,  projections  of any
evaluation  of internal  control to future  periods are subject to the risk that
the internal control may become  inadequate  because of changes in conditions or
that the degree of compliance with policies or procedures may deteriorate.

Our consideration of the Trusts' 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 the
Trusts' internal control and its operation,  including controls for safeguarding
securities  that we consider to be material  weaknesses  as defined  above as of
October 31, 2003.




This report is intended solely for the  information  and use of management,  the
Board of Directors/Trustees  and Shareholders of the above mentioned Trusts, and
the Securities and Exchange  Commission and is not intended to be and should not
be used by anyone other than these specified parties.



Deloitte & Touche LLP
Boston, Massachusetts
December 18, 2003