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INDEPENDENT AUDITORS' REPORT


To  the Trustees and Shareholders of Eaton Vance Insured California
Municipal Bond Fund II:

In planning and performing our audit of the financial statements of
Eaton  Vance Insured California Municipal Bond Fund II (the "Fund")
(on  which  we have issued our report dated November 18, 2003)  for
the  period  from  the  start of business,  November  29,  2002  to
September  30, 2003, we considered its internal controls, 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
Fund's internal controls.

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 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  Fund's  internal  controls  would  not
necessarily  disclose  all matters in the  internal  controls  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  Fund's  internal  controls  and  their  operations,
including controls for safeguarding securities, that we consider to
be material weaknesses as defined above as of September 30, 2003.

This  report  is  intended solely for the information  and  use  of
management,  the Trustees and Shareholders of Eaton  Vance  Insured
California  Municipal Bond Fund II 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
November 18, 2003