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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 wl0f9AxJAx53Hws6FQ+cAg==

<SEC-DOCUMENT>0001236835-06-000072.txt : 20060530
<SEC-HEADER>0001236835-06-000072.hdr.sgml : 20060529
<ACCEPTANCE-DATETIME>20060530142932
ACCESSION NUMBER:		0001236835-06-000072
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20060331
FILED AS OF DATE:		20060530
DATE AS OF CHANGE:		20060530
EFFECTIVENESS DATE:		20060530

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO HIGH INCOME FUND
		CENTRAL INDEX KEY:			0001219360
		IRS NUMBER:				383676799
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21311
		FILM NUMBER:		06873403

	BUSINESS ADDRESS:	
		STREET 1:		1345 AVENUE OF THE AMERICAS 47TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		212739 3502

	MAIL ADDRESS:	
		STREET 1:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>PIMCO HIGH INCOME FUND ANNUAL NSAR
<TEXT>
<PAGE>      PAGE  1
000 B000000 03/31/2006
000 C000000 0001219360
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 PIMCO HIGH INCOME FUND
001 B000000 811-21311
001 C000000 2127393371
002 A000000 1345 AVENUE OF THE AMERICAS
002 B000000 NEW YORK
002 C000000 NY
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008 A000001 ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT LLC
008 B000001 A
008 C000001 801-31227
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10105
008 A000002 PACIFIC INVESTMENT MANAGEMENT COMPANY LLC
008 B000002 S
008 C000002 801-48187
008 D010002 NEWPORT BEACH
008 D020002 CA
008 D030002 92660
011 A000001 CITIGROUP GLOBAL MARKETS, INC.
011 B000001 8-08177
011 C010001 NEW YORK
011 C020001 NY
011 C030001 10013
011 A000002 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
011 B000002 8-07221
<PAGE>      PAGE  2
011 C010002 NEW YORK
011 C020002 NY
011 C030002 10281
011 A000003 UBS WARBURG LLC
011 B000003 8-07346
011 C010003 STAMFORD
011 C020003 CT
011 C030003 06901
011 A000004 AG EDWARDS & SONS, INC.
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011 C010004 ST. LOUIS
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<PAGE>      PAGE  3
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022 A000003 BANK OF AMERICA CORP.
022 B000003 56-0906609
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022 B000004 13-4019460
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022 A000006 JP MORGAN CHASE & CO.
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022 A000007 MERRILL LYNCH & CO., INC.
022 B000007 13-2740599
022 C000007    671588
022 D000007    227107
022 A000008 CREDIT SUISSE GROUP
022 B000008 13-5659485
022 C000008    640327
022 D000008    177484
022 A000009 MORGAN STANLEY
022 B000009 36-3145972
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022 A000010 CITIGROUP, INC.
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023 D000000    2792323
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<PAGE>      PAGE  4
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SIGNATURE   LARRY ALTADONNA
TITLE       TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>nsarletterpc5xfye.txt
<DESCRIPTION>INTERNAL CONTROL LETTER
<TEXT>
Report of Independent Registered Public Accounting Firm


To the Board of Trustees and Shareholders of
PIMCO High Income Fund

In planning and performing our audit of the financial statements of PIMCO
High Income Fund (the Company) as of and for the year ended March 31,
2006, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Companys 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 Companys internal
control over financial reporting. Accordingly, we express no such opinion.

The management of the Company 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
companys 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
companys 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 companys 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 companys 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 Companys 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 Companys
internal control over financial reporting and its operation, including
controls for safeguarding securities, that we consider to be material
weaknesses as defined above as of March 31, 2006.

This report is intended solely for the information and use of management
and the Board of Trustees of PIMCO High Income Fund 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
May 26, 2006
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77C VOTES
<SEQUENCE>3
<FILENAME>highincomeshareholdermeeting.txt
<DESCRIPTION>PROXY VOTING RESULTS
<TEXT>
Pimco High Income Fund

Annual Shareholder Meetings Results

The Fund held its annual meeting of shareholders on December 15, 2005.
Common and Preferred shareholders voted to reelect R. Peter Sullivan
III as a Class II Trustee to serve until 2008 and David C. Flatum as
a Class III Trustee to serve until 2006. Prefferred Shareholders
voted to reelect John J. Dalessandro II as a Class II Trustee to
serve until 2008. The results are as follows:

                                                              Withheld
                                          Affirmative        Authority

Reelection of David C. Flattum            96,623,862          881,081
Reelection of R. Peter Sullivan III       96,583,698          921,245
Reelection of John J. Dalessandro             30,446               93


Messers. Paul Belica, Robert E Connor, and Hans W. Kertess* continue
to serve as Trustees of the Funds.


*   Preferred Shares Trustee
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
