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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000091155-97-000163.txt : 19970327
<SEC-HEADER>0000091155-97-000163.hdr.sgml : 19970327
ACCESSION NUMBER:		0000091155-97-000163
CONFORMED SUBMISSION TYPE:	497
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19970326
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:		497
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	033-20507
		FILM NUMBER:		97563299

	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>497
<SEQUENCE>1
<TEXT>

MUNICIPAL HIGH INCOME FUND INC. 
(the "Fund")

Supplement dated March 26, 1997
to the Prospectus dated January 15, 1997



The following information supplements, and to the extent inconsistent 
therewith, supersedes, the information in the Prospectus under the 
section "Investment Objective and Policies": 

	The Fund may invest up to 100% of its assets in Municipal 
Obligations rated as low as Ba by Moody's or BB by S&P or BB by 
Fitch or in unrated Municipal Obligations deemed to be of 
comparable quality. The Fund will not invest in Municipal 
Obligations that are rated lower than Ba, MIG 1/VMIG 1 or P-2 by 
Moody's or BB, SP-1 or A-1 by S&P. 


FD 01286  3/97




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