Form N-CSR Items 10(a)(2)(i) & 10(a)(2)(ii) Exhibit

I, Kristin S. Anagnost; certify that:

1. I have reviewed this report on Form N-CSR of The Massachusetts Health &
   Education Tax-Exempt Trust.

2. Based on my knowledge, this report does not contain any untrue statement
   of a material fact or omit to state a material fact necessary to make the
   statements made, in light of the circumstances under which such statements
   were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
   information included in this report, fairly present in all material respects
   the financial condition, results of operations, changes in net assets, and
   cash flows (if the financial statements are required to include a statement
   of cash flows) of the registrant as of, and for, the periods presented in
   this report;

4. The registrants other certifying officers and I are responsible for
   establishing and maintaining disclosure controls and procedures (as defined
   in rule 30a-2(c) under the Investment Company Act of 1940) for the
   registrant and have:

a) designed such disclosure controls and procedures to ensure that material
   information relating to the registrant, including its consolidated
   subsidiaries, is made known to us by others within those entities,
   particularly during the period in which this report is being prepared;

b) evaluated the effectiveness of the registrants disclosure controls and
   procedures as of a date within 90 days prior to the filing date of this
   report (the Evaluation Date); and

c) presented in this report our conclusions about the effectiveness of the
   disclosure controls and procedures based on our evaluation as of the
   Evaluation Date;

5. The registrants other certifying officers and I have disclosed, based on
   our most recent evaluation, to the registrants auditors and the audit
   committee of the registrants board of directors (or persons performing
   the equivalent functions):

a) all significant deficiencies in the design or operation of the internal
   controls which could adversely affect the registrants ability to record,
   process, summarize, and report financial data and have identified for the
   registrants auditors any material weaknesses in internal controls; and

b) any fraud, whether or not material, that involves management or other
   employees who have a significant role in the registrants internal controls;
   and

6. The registrants other certifying officers and I have indicated in this
   report whether or not there were significant changes in internal controls or
   in other factors that could significantly affect internal controls
   subsequent to the date of our most recent evaluation, including any
   corrective actions with regard to significant deficiencies and material
   weaknesses.

Date: September 3, 2003

/s/ Kristin S. Anagnost
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Kristin S. Anagnost
Treasurer

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I, Thomas J. Fetter; certify that:

1. I have reviewed this report on Form N-CSR of The Massachusetts Health &
   Education Tax-Exempt Trust;

2. Based on my knowledge, this report does not contain any untrue statement
   of a material fact or omit to state a material fact necessary to make the
   statements made, in light of the circumstances under which such statements
   were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
   information included in this report, fairly present in all material respects
   the financial condition, results of operations, changes in net assets, and
   cash flows (if the financial statements are required to include a statement
   of cash flows) of the registrant as of, and for, the periods presented in
   this report;

4. The registrants other certifying officers and I are responsible for
   establishing and maintaining disclosure controls and procedures (as defined
   in rule 30a-2(c) under the Investment Company Act of 1940) for the
   registrant and have:

a) designed such disclosure controls and procedures to ensure that material
   information relating to the registrant, including its consolidated
   subsidiaries, is made known to us by others within those entities,
   particularly during the period in which this report is being prepared;

b) evaluated the effectiveness of the registrants disclosure controls and
   procedures as of a date within 90 days prior to the filing date of this
   report (the Evaluation Date); and

c) presented in this report our conclusions about the effectiveness of the
   disclosure controls and procedures based on our evaluation as of the
   Evaluation Date;

5. The registrants other certifying officers and I have disclosed, based on
   our most recent evaluation, to the registrants auditors and the audit
   committee of the registrants board of directors (or persons performing the
   equivalent functions):

a) all significant deficiencies in the design or operation of the internal
   controls which could adversely affect the registrants ability to record,
   process, summarize, and report financial data and have identified for the
   registrants auditors any material weaknesses in internal controls; and

b) any fraud, whether or not material, that involves management or other
   employees who have a significant role in the registrants internal controls;
   and

6. The registrants other certifying officers and I have indicated in this
   report whether or not there were significant changes in internal controls
   or in other factors that could significantly affect internal controls
   subsequent to the date of our most recent evaluation, including any
   corrective actions with regard to significant deficiencies and material
   weaknesses.

Date: September 3, 2003

/s/ Thomas J. Fetter
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Thomas J. Fetter
President