Report of Independent Registered
Public Accounting Firm

To the Shareholders and
Board of Trustees of DWS High Income
Fund
In planning and performing our audit of
the financial statements of DWS High
Income Fund (the Company) as of and
for the year ended September 30, 2008,
in accordance with the standards of the
Public Company Accounting Oversight
Board (United States), we considered
the Company'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 Company's internal
control over financial reporting.
Accordingly, we express no such
opinion.
The management of the Company 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 trustees 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 Company'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 Company'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 September 30,
2008.
This report is intended solely for the
information and use of management and
the Board of Trustees of DWS High
Income Fund and the Securities and
Exchange Commission and is not
intended to be and should not be used
by anyone other than these specified
parties.


Ernst & Young LLP


Boston, Massachusetts
November 25, 2008