SECURITIES AND EXCHANGE COMMISSION
                                Washington, DC  20549

   NOTIFICATION OF REDEMPTION OF SECURITIES PURSUANT TO RULE 23c-2 UNDER THE
                         INVESTMENT COMPANY ACT OF 1940

                       Securities Act File No.  333-72029
                   Investment Company Act File No. 811-09147

                EATON VANCE MASSACHUSETTS MUNICIPAL INCOME TRUST
                               Name of Registrant

                      255 STATE STREET, BOSTON, MA   02109
                     Address of Principal Executive Office

      The undersigned registered closed-end investment company hereby notifies
the Securities and Exchange Commission that it intends to redeem securities of
which it is the issuer, as set forth below in accordance with the requirements
of Rule 23c-2 under the Investment Company Act of 1940 (the "Act"), and states
that it is filing this notice with the Commission pursuant to permission granted
by the Commission staff fewer than 30 days prior to the date set for the
redemption.

(1)   Title of Class of Securities to be Redeemed:

          AUCTION PREFERRED SHARES ("APS") SERIES A

(2)   Date on Which the Securities are to be Redeemed:

          THE APS WILL BE REDEEMED ON THE DIVIDEND PAYMENT DATE FOR EACH SERIES
      AS FOLLOWS:  SERIES A ON JULY 8, 2008.

(3)   Applicable Provisions of the Governing Instrument Pursuant to Which the
      Securities are to be Redeemed:

          ARTICLE VII, PARAGRAPHS 4(A)(I), 4(B) AND 4(C) OF THE AMENDED BY-LAWS

(4)   Number of Shares and the Basis Upon Which the Securities to be Redeemed
      are to be Selected:

          THE FUND INTENDS TO REDEEM, BY LOT (AS DETERMINED BY THE DEPOSITORY
      TRUST COMPANY), THE NUMBER OF OUTSTANDING APS SET FORTH BELOW:

          SERIES                           NUMBER OF SHARES

          A                                58

      Please note that this notice serves only to disclose a proposed redemption
of each of the APS Series. Such redemption remains subject to the completion of
financing.





                                   SIGNATURE

      Pursuant to Rule 23c-2 under the Act, the registrant has caused this
notification to be duly executed on its behalf in the City of Boston and the
Commonwealth of Massachusetts on the 23rd day of June 2008.

                               EATON VANCE MASSACHUSETTS MUNICIPAL INCOME TRUST


                                      By: /s/Maureen A. Gemma
                                          --------------------
                                      Name: Maureen A. Gemma
                                      Title: Secretary