<DOCUMENT>
<TYPE>EX-99.16 PWR OF ATTY
<SEQUENCE>11
<FILENAME>em00250262aa6.txt
<TEXT>



<PAGE>

                        POWER OF ATTORNEY

    KNOW ALL MEN BY THESE PRESENTS, that the person whose

signature appears below hereby revokes all prior powers granted

by the undersigned to the extent inconsistent herewith and

constitutes and appoints John D. Carifa, Edmund P. Bergan, Jr.,

and Domenick Pugliese, and each of them, to act severally as

attorneys-in-fact and agents, with power of substitution and

resubstitution, for the undersigned in any and all capacities,

solely for the purpose of signing any Registration Statement, and

any amendments thereto, on Form N-2 of ACM Income Fund, Inc. and

filing the same, with exhibits thereto, and other documents in

connection therewith, with the Securities and Exchange

Commission, hereby ratifying and confirming all that said

attorneys-in-fact, or their substitute or substitutes, may do or

cause to be done by virtue hereof.



                                 /s/ Ruth Block
                                 ---------------------
                                 Ruth Block


Dated:  September   , 2001



<PAGE>

                        POWER OF ATTORNEY

    KNOW ALL MEN BY THESE PRESENTS, that the person whose

signature appears below hereby revokes all prior powers granted

by the undersigned to the extent inconsistent herewith and

constitutes and appoints John D. Carifa, Edmund P. Bergan, Jr.,

and Domenick Pugliese, and each of them, to act severally as

attorneys-in-fact and agents, with power of substitution and

resubstitution, for the undersigned in any and all capacities,

solely for the purpose of signing any Registration Statement, and

any amendments thereto, on Form N-2 of ACM Income Fund, Inc. and

filing the same, with exhibits thereto, and other documents in

connection therewith, with the Securities and Exchange

Commission, hereby ratifying and confirming all that said

attorneys-in-fact, or their substitute or substitutes, may do or

cause to be done by virtue hereof.

                                 /s/ John D. Carifa
                                 ---------------------------
                                 John D. Carifa


Dated:  September   , 2001



<PAGE>

                        POWER OF ATTORNEY

    KNOW ALL MEN BY THESE PRESENTS, that the person whose

signature appears below hereby revokes all prior powers granted

by the undersigned to the extent inconsistent herewith and

constitutes and appoints John D. Carifa, Edmund P. Bergan, Jr.,

and Domenick Pugliese, and each of them, to act severally as

attorneys-in-fact and agents, with power of substitution and

resubstitution, for the undersigned in any and all capacities,

solely for the purpose of signing any Registration Statement, and

any amendments thereto, on Form N-2 of ACM Income Fund, Inc. and

filing the same, with exhibits thereto, and other documents in

connection therewith, with the Securities and Exchange

Commission, hereby ratifying and confirming all that said

attorneys-in-fact, or their substitute or substitutes, may do or

cause to be done by virtue hereof.



                                 /s/ David H. Dievler
                                 ---------------------------
                                 David H. Dievler


Dated:  September   , 2001



<PAGE>

                        POWER OF ATTORNEY

    KNOW ALL MEN BY THESE PRESENTS, that the person whose

signature appears below hereby revokes all prior powers granted

by the undersigned to the extent inconsistent herewith and

constitutes and appoints John D. Carifa, Edmund P. Bergan, Jr.,

and Domenick Pugliese, and each of them, to act severally as

attorneys-in-fact and agents, with power of substitution and

resubstitution, for the undersigned in any and all capacities,

solely for the purpose of signing any Registration Statement, and

any amendments thereto, on Form N-2 of ACM Income Fund, Inc. and

filing the same, with exhibits thereto, and other documents in

connection therewith, with the Securities and Exchange

Commission, hereby ratifying and confirming all that said

attorneys-in-fact, or their substitute or substitutes, may do or

cause to be done by virtue hereof.



                                 /s/ John H. Dobkin
                                 --------------------------
                                 John H. Dobkin


Dated:  September   , 2001



<PAGE>

                        POWER OF ATTORNEY

    KNOW ALL MEN BY THESE PRESENTS, that the person whose

signature appears below hereby revokes all prior powers granted

by the undersigned to the extent inconsistent herewith and

constitutes and appoints John D. Carifa, Edmund P. Bergan, Jr.,

and Domenick Pugliese, and each of them, to act severally as

attorneys-in-fact and agents, with power of substitution and

resubstitution, for the undersigned in any and all capacities,

solely for the purpose of signing any Registration Statement, and

any amendments thereto, on Form N-2 of ACM Income Fund, Inc. and

filing the same, with exhibits thereto, and other documents in

connection therewith, with the Securities and Exchange

Commission, hereby ratifying and confirming all that said

attorneys-in-fact, or their substitute or substitutes, may do or

cause to be done by virtue hereof.



                                 /s/ William H. Foulk, Jr.
                                 -----------------------------
                                 William H. Foulk, Jr.


Dated:  September   , 2001



<PAGE>

                        POWER OF ATTORNEY

    KNOW ALL MEN BY THESE PRESENTS, that the person whose

signature appears below hereby revokes all prior powers granted

by the undersigned to the extent inconsistent herewith and

constitutes and appoints John D. Carifa, Edmund P. Bergan, Jr.,

and Domenick Pugliese, and each of them, to act severally as

attorneys-in-fact and agents, with power of substitution and

resubstitution, for the undersigned in any and all capacities,

solely for the purpose of signing any Registration Statement, and

any amendments thereto, on Form N-2 of ACM Income Fund, Inc. and

filing the same, with exhibits thereto, and other documents in

connection therewith, with the Securities and Exchange

Commission, hereby ratifying and confirming all that said

attorneys-in-fact, or their substitute or substitutes, may do or

cause to be done by virtue hereof.



                                 /s/ James M. Hester
                                 ----------------------------
                                 Dr. James M. Hester


Dated:  September   , 2001



<PAGE>

                        POWER OF ATTORNEY

    KNOW ALL MEN BY THESE PRESENTS, that the person whose

signature appears below hereby revokes all prior powers granted

by the undersigned to the extent inconsistent herewith and

constitutes and appoints John D. Carifa, Edmund P. Bergan, Jr.,

and Domenick Pugliese, and each of them, to act severally as

attorneys-in-fact and agents, with power of substitution and

resubstitution, for the undersigned in any and all capacities,

solely for the purpose of signing any Registration Statement, and

any amendments thereto, on Form N-2 of ACM Income Fund, Inc. and

filing the same, with exhibits thereto, and other documents in

connection therewith, with the Securities and Exchange

Commission, hereby ratifying and confirming all that said

attorneys-in-fact, or their substitute or substitutes, may do or

cause to be done by virtue hereof.



                                 /s/ Clifford L. Michel
                                 ----------------------------
                                 Clifford L. Michel


Dated:  September   , 2001



<PAGE>

                        POWER OF ATTORNEY

    KNOW ALL MEN BY THESE PRESENTS, that the person whose

signature appears below hereby revokes all prior powers granted

by the undersigned to the extent inconsistent herewith and

constitutes and appoints John D. Carifa, Edmund P. Bergan, Jr.,

and Domenick Pugliese, and each of them, to act severally as

attorneys-in-fact and agents, with power of substitution and

resubstitution, for the undersigned in any and all capacities,

solely for the purpose of signing any Registration Statement, and

any amendments thereto, on Form N-2 of ACM Income Fund, Inc. and

filing the same, with exhibits thereto, and other documents in

connection therewith, with the Securities and Exchange

Commission, hereby ratifying and confirming all that said

attorneys-in-fact, or their substitute or substitutes, may do or

cause to be done by virtue hereof.



                                 /s/ Donald J. Robinson
                                 -----------------------------
                                 Donald J. Robinson


Dated:  September   , 2001















00250262.AA6

</TEXT>
</DOCUMENT>
