Report of Independent Registered Public
Accounting Firm

To the Shareholders and
Board of Trustees of DWS Equity Trust
In planning and performing our audit of the
financial statements of DWS Core Plus
Allocation Fund (the "Fund"), a series of
DWS Equity Trust, as of and for the year
ended July 31, 2008, in accordance with the
standards of the Public Company Accounting
Oversight Board (United States), we
considered the Fund's internal control over
financial reporting, including controls over
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 company'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. A
company's internal control over financial
reporting includes those policies and
procedures that (1) pertain to the maintenance
of records that, in reasonable detail, accurately
and fairly reflect the transactions and
dispositions of the assets of the company; (2)
provide reasonable assurance that transactions
are recorded as necessary to permit
preparation of financial statements in
accordance with generally accepted
accounting principles, and that receipts and
expenditures of the company are being made
only in accordance with authorizations of
management and directors of the company;
and (3) provide reasonable assurance
regarding prevention or timely detection of
unauthorized acquisition, use or disposition of
a company'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 deficiency in internal control over financial
reporting 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 material weakness is a deficiency, or
a combination of deficiencies, in internal
control over financial reporting, such that
there is a reasonable possibility that a material
misstatement of the company's annual or
interim financial statements will not be
prevented or detected on a timely basis.
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 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
over safeguarding securities, that we consider
to be a material weakness as defined above as
of July 31, 2008.
This report is intended solely for the
information and use of management and the
Board of Trustees of DWS Equity Trust 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/ Ernst & Young LLP

Boston, Massachusetts
September 15, 2008