Report of Independent Registered Public Accounting Firm


To the Board of Trustees and Shareholders of
PIMCO Municipal Income Fund II
PIMCO California Municipal Income Fund II and
PIMCO New York Municipal Income Fund II

In planning and performing our audit of
the financial statements of PIMCO Municipal Income
 Fund II PIMCO California Municipal Income Fund II
 and PIMCO New York Municipal Income Fund II
the Funds for the year ended May 31 2004 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 NSAR not to provide
assurance on internal control.

The management of the Funds 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 entitys
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 internal control
 errors 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 controls may become inadequate because of
 changes in conditions or that the effectiveness of
their 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 Public Company Accounting
Oversight Board United States.  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 their operation including controls for
 safeguarding securities that we consider to
be material weaknesses as defined above as of May 31 2004.
This report is intended solely for the information
and use of the Board of Trustees management and the
Securities and Exchange Commission and is not intended
to be and should not be used by anyone other than
these specified parties.

PricewaterhouseCoopers LLP
July 26 2004