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 Value Equity
Trust and the Shareholders of DWS
Enhanced S&P 500 Index Fund:

In planning and performing our audit of
the financial statements of DWS
Enhanced S&P 500 Index Fund (the
"Fund"), as of and for the year ended
February 29, 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 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 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 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.  Such
internal control over financial reporting
includes policies and procedures that
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 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
Fund'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
Fund's annual or interim financial
statements that is more than
inconsequential will not be prevented or
detected. A material weakness is a
control deficiency, or combination of
control 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 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 February 29, 2008.

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.


April 14, 2008