**Report of Independent RegisteredPublic Accounting Firm**

To the Board of Directors and

Shareholders of T. Rowe PriceTax-Free Income Fund, Inc.

In planning and performing our auditof the financial statements of T. Rowe Price Tax-Free Income Fund,Inc.(hereafter referred to as the "Company") as of and for the year endedFebruary 28, 2007, in accordance with the standards of the Public CompanyAccounting Oversight Board (United States), we considered the Company's internalcontrol over financial reporting, including control activities for safeguardingsecurities, as a basis for designing our auditing procedures for the purpose ofexpressing our opinion on the financial statements and to comply with therequirements of Form N-SAR, but not for the purpose of expressing an opinion onthe effectiveness of the Company's internal control over financial reporting.Accordingly, we do not express an opinion on the effectiveness of the Company'sinternal control over financial reporting.

The management of the Company isresponsible for establishing and maintaining effective internal control overfinancial reporting. In fulfilling this responsibility, estimates and judgmentsby management are required to assess the expected benefits and related costs ofcontrols. A company's internal control over financial reporting is a processdesigned to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes inaccordance with generally accepted accounting principles. Such internal controlover financial reporting includes policies and procedures that providereasonable assurance regarding prevention or timely detection of unauthorizedacquisition, use or disposition of a company's assets that could have a materialeffect on the financial statements.

Because of its inherent limitations,internal control over financial reporting may not prevent or detectmisstatements. Also, projections of any evaluation of effectiveness to futureperiods are subject to the risk that controls may become inadequate because ofchanges in conditions, or that the degree of compliance with the policies orprocedures may deteriorate.

A control deficiency exists when thedesign or operation of a control does not allow management or employees, in thenormal course of performing their assigned functions, to prevent or detectmisstatements on a timely basis. A significant deficiency is a controldeficiency, or combination of control deficiencies, that adversely affects thecompany's ability to initiate, authorize, record, process or report externalfinancial data reliably in accordance with generally accepted accountingprinciples such that there is more than a remote likelihood that a misstatementof the company's annual or interim financial statements that is more thaninconsequential will not be prevented or detected. A material weakness is acontrol deficiency, or combination of control deficiencies, that results in morethan a remote likelihood that a material misstatement of the annual or interimfinancial statements will not be prevented or detected.

This report is intended solely forthe information and use of management and the Board of Directors of T. RowePrice Tax-Free Income Fund, Inc. and the Securities and Exchange Commission andis not intended to be and should not be used by anyone other than thesespecified parties.

PricewaterhouseCoopers      LLP