Aim Investment Funds (Invesco Investment Funds) – ‘NSAR-B’ for 10/31/05 – ‘EX-99.77B ACCT LTTR’

On:  Thursday, 12/29/05, at 4:23pm ET   ·   Effective:  12/29/05   ·   For:  10/31/05   ·   Accession #:  950129-5-12339   ·   File #:  811-05426

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Annual Report by an Investment Company   —   Form N-SAR   —   ICA’40
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: NSAR-B      Annual Report by an Investment Company                35    145K 
 2: EX-99.77B ACCT LTTR  Independent Certified Public Accountant's     2     11K 
                Report on Internal Controls                                      
 3: EX-99.77C VOTES  Matters Submitted to a Vote of Security         152    625K 
                Holders                                                          
 4: EX-99.77E LEGAL  Legal Proceeding                                 10     42K 
 5: EX-99.77I NEW SECUR  Terms of New or Amended Securities            2±    10K 
 6: EX-99.77M MERGERS  Merger Info                                   104    472K 
 7: EX-99.77Q1 OTHR EXHB  Other Disclosure                            24     88K 
 8: EX-99.77Q1 OTHR EXHB  Other Disclosure                            14     59K 
 9: EX-99.77Q1 OTHR EXHB  Other Disclosure                             3     16K 
10: EX-99.77Q1 OTHR EXHB  Other Disclosure                             2     11K 
11: EX-99.77Q1 OTHR EXHB  Other Disclosure                             2     10K 
12: EX-99.77Q1 OTHR EXHB  Other Disclosure                            27     96K 
13: EX-99.77Q1 OTHR EXHB  Other Disclosure                            15     58K 
14: EX-99.77Q1 OTHR EXHB  Other Disclosure                             3     12K 
15: EX-99.77Q1 OTHR EXHB  Other Disclosure                             1      8K 
16: EX-99.77Q1 OTHR EXHB  Other Disclosure                             2     11K 
17: EX-99.77Q1 OTHR EXHB  Other Disclosure                             1      8K 
18: EX-99.77Q1 OTHR EXHB  Other Disclosure                             1      8K 
19: EX-99.77Q1 OTHR EXHB  Other Disclosure                             1      8K 
20: EX-99.77Q1 OTHR EXHB  Other Disclosure                             1      8K 

‘EX-99.77B ACCT LTTR’   —   Independent Certified Public Accountant’s Report on Internal Controls

EX-99.77B ACCT LTTR
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                                                                  SUB-ITEM 77B

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Board of Trustees and Shareholders of AIM Investment Funds               

In planning and performing our audits of the financial statements of AIM        
Investment Funds (the "Funds") as of and for the year ended October 31, 2005,   
in accordance with the standards of the Public Company Accounting Oversight     
Board (United States), we considered the Funds' 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    
Funds' internal control over financial reporting. Accordingly, we express no    
such opinion.                                                                   

The management of the Funds 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 Funds' 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 Funds' 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 Funds' 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 Funds' internal control over  

EX-99.77B ACCT LTTR
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financial reporting and its operation, including controls for safeguarding      
securities, that we consider to be material weaknesses as defined above as of   
October 31, 2005.                                                               

This report is intended solely for the information and use of management and    
the Board of Trustees of AIM Investment Funds and the Securities and Exchange   
Commission and is not intended to be and should not be used by anyone other     
than these specified parties.                                                   

PricewaterhouseCoopers LLP                                                      
December 19, 2005                                                               

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘NSAR-B’ Filing		Date		First		Last			Other Filings
Filed on / Effective on:		12/29/05
		12/19/05		2
For Period end:		10/31/05		1		2			24F-2NT,  N-CSR
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