Given a directed graph D=(V,A) with a set of d specified vertices S={s
1,…,s
d
}⊆V and a function f
:
S→ℕ where ℕ denotes the set of positive integers, we consider the problem which asks whether there exist Σ
i=1
d
f(s
i
) in‐trees denoted by
for every i=1,…,d such that
are rooted at s
i
, each T
i,j
spans vertices from which s
i
is reachable and the union of all arc sets of T
i,j
for i=1,…,d and j=1,…,f(s
i
) covers A. In this paper, we prove that such set of in‐trees covering A can be found by using an algorithm for the weighted matroid intersection problem in time bounded by a polynomial in
and the size of D. Furthermore, for the case where D is acyclic, we present another characterization of the existence of in‐trees covering A, and then we prove that in‐trees covering A can be computed more efficiently than the general case by finding maximum matchings in a series of bipartite graphs.