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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 EfqN5kL5pp+VhhdWHr1lYw==

<SEC-DOCUMENT>0000091155-97-000020.txt : 19970120
<SEC-HEADER>0000091155-97-000020.hdr.sgml : 19970120
ACCESSION NUMBER:		0000091155-97-000020
CONFORMED SUBMISSION TYPE:	497J
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19970117
SROS:			NONE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MUNICIPAL HIGH INCOME FUND INC
		CENTRAL INDEX KEY:			0000830487
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		497J
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	033-20507
		FILM NUMBER:		97507259

	BUSINESS ADDRESS:	
		STREET 1:		2 WORLD TRADE CENTER
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10048
		BUSINESS PHONE:		6175731240

	MAIL ADDRESS:	
		STREET 1:		TWO WORLD TRADE CENTER
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10048

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SPECIAL OPPORTUNITIES MUNICIPAL FUND INC
		DATE OF NAME CHANGE:	19881025
</SEC-HEADER>
<DOCUMENT>
<TYPE>497J
<SEQUENCE>1
<TEXT>

 
 
 
 
VIA EDGAR 
 
January 17, 1997
 
Securities and Exchange Commission 
Judiciary Plaza 
450 Fifth Street NW 
Washington, DC 
 
ATTN:		Office of Filings, Information and Consumer Services 
 
RE: 		Municipal High Income Fund Inc. 
		File No. 33-20507 
 
Gentlemen: 
 
Pursuant to Rule 497(j) under the Securities Act of 1933, as amended, 
please  accept this letter as certification that the prospectus and the 
statement of  additional information for the above-referenced Portfolio 
does not differ from  that contained in Post-Effective Amendment No. 9 
(the "Amendment") to the  Fund's Registration Statement on Form N-2.  
This Amendment was filed electronically on January 13, 1997 and 
became effective on January 15, 1997. 
 
Any comments on this filing should be directed to me at 212-816-5770. 
 
Please return an electronic transmittal as evidence of your receipt of 
this  filing. 
 
 
						Very truly yours, 
 
 
						/s/Michael Kocur 
						Michael Kocur 
						Vice President and 
						Assistant General Counsel




</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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