PricewaterhouseCoopers LLP
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Boston, MA 02110-1707
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Report of Independent Registered Public Accounting
Firm

To the Board of Directors of DWS Investors Funds Inc.
and the Shareholders of DWS Japan Equity Fund:

In planning and performing our audit of the financial
statements of DWS Japan Equity Fund (the "Fund"), as
of and for the year ended August 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.  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 August 31, 2007.

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


October 25, 2007