PAGE  1
000 A000000 06/30/2008
000 C000000 0000901824
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 THE MASS. HEALTH & EDUCATION TAX-EXEMPT TRUST
001 B000000 811-07660
001 C000000 8004417762
002 A000000 100 BELLEVUE PARKWAY
002 B000000 WILMINGTON
002 C000000 DE
002 D010000 19809
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
007 C010200  2
007 C010300  3
007 C010400  4
007 C010500  5
007 C010600  6
007 C010700  7
007 C010800  8
007 C010900  9
007 C011000 10
008 A000001 BLACKROCK ADVISORS, LLC
008 B000001 A
008 C000001 801-47710
008 D010001 WILMINGTON
008 D020001 DE
008 D030001 19809
012 A000001 BNY MELLON SHAREOWNER SERVICES (COMMON)
012 B000001 85-05006
012 C010001 NEW YORK
012 C020001 NY
012 C030001 10286
012 A000002 DEUTSCHE BANK TRUST COMPANY (PREFERRED)
012 B000002 85-05212
012 C010002 NEW YORK
012 C020002 NY
012 C030002 10018
013 A000001 DELOITTE & TOUCHE LLP
013 B010001 PRINCETON
013 B020001 NJ
      PAGE  2
013 B030001 08540
014 A000001 MLPF&S AND OTHER ML BROKER/DEALER AFFILIATES
014 B000001 8-7221
014 A000002 BLACKROCK INVESTMENTS, INC.
014 B000002 8-048436
014 A000003 NORTHERN FUNDS DISTRIBUTORS, LLC
014 B000003 8-051242
014 A000004 PNC CAPITAL MARKETS, INC.
014 B000004 8-32493
014 A000005 DSP MERRILL LYNCH LIMITED
014 B000005 8-00000
014 A000006 PFPC DISTRIBUTORS, INC.
014 B000006 8-045467
014 A000007 MGI FUNDS DISTRIBUTOR, INC.
014 B000007 8-046960
014 A000008 BB & T AM DISTRIBUTORS, INC.
014 B000008 8-52396
014 A000009 BLACKROCK DISTRIBUTORS, INC.
014 B000009 8-048775
014 A000010 HARRIS WILLIAMS LLC
014 B000010 8-53380
014 A000011 PNC INVESTMENTS LLC
014 B000011 8-066195
014 A000012 FAM DISTRIBUTORS, INC.
014 B000012 8-14663
014 A000013 FIRST REPUBLIC SECURITIES COMPANY, LLC
014 B000013 8-52973
014 A000014 GPC SECURITIES, INC.
014 B000014 8-30108
014 A000015 BERNDALE SECURITIES LIMITED
014 B000015 8-00000
014 A000016 PIPER JAFFRAY & CO.
014 B000016 8-15204
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02109
015 E010001 X
015 A000002 THE BANK OF NEW YORK MELLON
015 B000002 S
015 C010002 NEW YORK
015 C020002 NY
015 C030002 10286
015 E010002 X
015 A000003 J.P. MORGAN CHASE BANK
015 B000003 S
015 C010003 NEW YORK
015 C020003 NY
015 C030003 10017
015 E010003 X
      PAGE  3
018  000000 Y
019 A000000 Y
019 B000000  301
019 C000000 BLKRKADVSR
020 C000001      0
020 C000002      0
020 C000003      0
020 C000004      0
020 C000005      0
020 C000006      0
020 C000007      0
020 C000008      0
020 C000009      0
020 C000010      0
021  000000        0
022 A000001 J.P. MORGAN SECURITIES INC.
022 B000001 13-3224016
022 C000001      2887
022 D000001      7586
022 A000002 BEAR, STEARNS & CO. INC.
022 B000002 13-3299429
022 C000002      3322
022 D000002      2633
022 A000003 MUNICASH
022 C000003      1800
022 D000003         0
022 A000004 CMA MASSACHUSETTS MUNICIPAL MONEY FUND
022 B000004 22-6429563
022 C000004      1000
022 D000004       400
022 A000005 GOLDMAN, SACHS & CO.
022 B000005 13-5108880
022 C000005       600
022 D000005       600
022 A000006 LEHMAN BROTHERS INC.
022 B000006 13-2518466
022 C000006       750
022 D000006         0
022 A000007 CITIGROUP GLOBAL MARKETS, INC.
022 B000007 11-2418191
022 C000007       486
022 D000007         0
022 A000008 M.R. BEAL & COMPANY
022 B000008 13-3452090
022 C000008         0
022 D000008       448
022 C000009         0
022 D000009         0
022 C000010         0
022 D000010         0
023 C000000      10845
      PAGE  4
023 D000000      11667
024  000000 N
026 A000000 N
026 B000000 N
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
045  000000 Y
046  000000 N
047  000000 Y
048  000000  0.500
048 A010000        0
048 A020000 0.000
048 B010000        0
048 B020000 0.000
048 C010000        0
048 C020000 0.000
048 D010000        0
048 D020000 0.000
048 E010000        0
048 E020000 0.000
048 F010000        0
048 F020000 0.000
048 G010000        0
048 G020000 0.000
048 H010000        0
048 H020000 0.000
048 I010000        0
048 I020000 0.000
048 J010000        0
048 J020000 0.000
048 K010000        0
048 K020000 0.000
049  000000 N
050  000000 N
051  000000 N
052  000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 N
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 N
054 H000000 Y
      PAGE  5
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 N
055 A000000 N
055 B000000 N
056  000000 Y
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 N
060 B000000 N
061  000000        0
062 A000000 Y
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   1.7
062 F000000   0.0
062 G000000   0.0
062 H000000   0.0
062 I000000   0.0
062 J000000   0.0
062 K000000   0.0
062 L000000   0.0
062 M000000   0.0
062 N000000   0.0
062 O000000 163.8
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000 23.5
064 A000000 Y
064 B000000 N
066 A000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 N
070 B010000 N
070 B020000 N
070 C010000 Y
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 Y
      PAGE  6
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 N
070 K010000 Y
070 K020000 N
070 L010000 N
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 N
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 Y
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000      2158
071 B000000      1708
071 C000000     47818
071 D000000    4
072 A000000  6
072 B000000     1285
072 C000000        0
072 D000000        0
072 E000000        0
072 F000000      124
072 G000000        9
072 H000000        0
072 I000000       12
072 J000000        2
072 K000000        0
072 L000000       20
072 M000000        2
072 N000000        0
072 O000000        0
072 P000000        4
072 Q000000        0
072 R000000       22
072 S000000       15
072 T000000        0
      PAGE  7
072 U000000        0
072 V000000        0
072 W000000       34
072 X000000      244
072 Y000000        0
072 Z000000     1041
072AA000000      120
072BB000000      252
072CC010000        0
072CC020000     1086
072DD010000      689
072DD020000        0
072EE000000        0
073 A010000   0.2940
073 A020000   0.0000
073 B000000   0.0000
073 C000000   0.0000
074 A000000       80
074 B000000        0
074 C000000      500
074 D000000    48370
074 E000000        0
074 F000000        0
074 G000000        0
074 H000000        0
074 I000000        0
074 J000000        0
074 K000000        0
074 L000000      818
074 M000000       11
074 N000000    49779
074 O000000        0
074 P000000       21
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000     1718
074 S000000    18509
074 T000000    29531
074 U010000     2344
074 U020000        0
074 V010000    12.60
074 V020000     0.00
074 W000000   0.0000
074 X000000     1392
074 Y000000       27
075 A000000        0
075 B000000    50158
076  000000    11.74
077 A000000 Y
      PAGE  8
077 O000000 Y
078  000000 N
086 A010000      0
086 A020000      0
086 B010000      0
086 B020000      0
086 C010000      0
086 C020000      0
086 D010000      0
086 D020000   1500
086 E010000      0
086 E020000      0
086 F010000      0
086 F020000      0
087 A010000 COMMON STOCK
087 A020000 575672100
087 A030000 MHE
087 B010000 PREFERRED STOCK
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 Y
SIGNATURE   DONALD C. BURKE
TITLE       PRESIDENT