PricewaterhouseCoopers LLP
125 High Street
Boston, MA 02110-1707
Telephone (617) 530 5000
Facsimile (617) 530 5001


Report of Independent Registered Public
Accounting Firm

To the Trustees of DWS Advisor Funds and the
Shareholders of DWS High Income Plus Fund:

In planning and performing our audit of the
financial statements of DWS High Income Plus
Fund (the "Fund"), as of and for the year ended
October 31, 2007, 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 control activities for 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 do not
express an opinion on the effectiveness of the
Fund's internal control over financial reporting.

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 fund'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
fund'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
fund; (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 fund are
being made only in accordance with
authorizations of management and trustees of the
fund; and (3)  provide reasonable assurance
regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a
fund'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
Fund'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 over financial reporting that might
be significant deficiencies or 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 for safeguarding
securities, that we consider to be material
weaknesses as defined above as of October 31,
2007.

This report is intended solely for the information
and use of the 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.


December 27, 2007