<SEC-DOCUMENT>0001049169-26-000034-index.html : 20260114
<SEC-HEADER>0001049169-26-000034.hdr.sgml : 20260114
<ACCEPTANCE-DATETIME>20260114165651
ACCESSION NUMBER:		0001049169-26-000034
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20251031
FILED AS OF DATE:		20260114
DATE AS OF CHANGE:		20260114
EFFECTIVENESS DATE:		20260114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Saba Capital Income & Opportunities Fund
		CENTRAL INDEX KEY:			0000826020
		ORGANIZATION NAME:           	
		EIN:				956874587
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1030

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05410
		FILM NUMBER:		26533806

	BUSINESS ADDRESS:	
		STREET 1:		405 LEXINGTON AVENUE
		STREET 2:		58TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10174
		BUSINESS PHONE:		212-542-3610

	MAIL ADDRESS:	
		STREET 1:		405 LEXINGTON AVENUE, 58TH FLOOR
		STREET 2:		C/O SABA CAPITAL MANAGEMENT, L.P.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10174

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Voya PRIME RATE TRUST
		DATE OF NAME CHANGE:	20140421

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ING PRIME RATE TRUST
		DATE OF NAME CHANGE:	20020205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PILGRIM AMERICA PRIME RATE TRUST
		DATE OF NAME CHANGE:	19960518
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
Document 1 - file: primary_doc.html

Document 1 - RAW XML: primary_doc.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>fp0096767-2_g1aiii.htm
<DESCRIPTION>INTERNAL CONTROL REPORT
<TEXT>
Document 2 - file: fp0096767-2_g1aiii.htm

</DOCUMENT>
</SEC-DOCUMENT>