Report of Independent Registered Public
Accounting Firm

To the Shareholders and
Board of Trustees of DWS Strategic Income Fund

In planning and performing our audit of the
financial statements of DWS Strategic Income 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 its 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 DWS Strategic Income Fund's
internal control over financial reporting.
Accordingly, we express no such opinion.

The management of DWS Strategic Income 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. Such
internal control includes policies and procedures
that 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 control deficiency 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 significant
deficiency is a control deficiency, or combination of
control deficiencies, that adversely affects the
company's ability to initiate, authorize, record,
process or report external financial data reliably in
accordance with generally accepted accounting
principles such that there is more than a remote
likelihood that a misstatement of the company's
annual or interim financial statements that is more
than inconsequential will not be prevented or
detected. A material weakness is a significant
deficiency, or combination of significant
deficiencies, that results in more than a remote
likelihood that a material misstatement of the
annual or interim financial statements will not be
prevented or detected.

Our consideration of DWS Strategic Income 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 significant
deficiencies or material weaknesses under standards
established by the Public Company Accounting
Oversight Board (United States). However, we
noted no deficiencies in DWS Strategic Income
Fund's internal control over financial reporting and
its operation, including controls for safeguarding
securities, that we consider to be a material
weakness as defined above as of October 31, 2007.

This report is intended solely for the information
and use of management and the Board of Trustees
of DWS Strategic 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.

      /s/Ernst &
Young LLP

Boston, Massachusetts
December 27, 2007