<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>
