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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000091155-97-000275.txt : 19970610
<SEC-HEADER>0000091155-97-000275.hdr.sgml : 19970610
ACCESSION NUMBER:		0000091155-97-000275
CONFORMED SUBMISSION TYPE:	497
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19970606
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:		97620166

	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 to Prospectus dated
January 15, 1997


The following information supplements, and to the extent inconsistent 
therewith, supersedes, the information in the Prospectus under 
"Dividends and Distributions; Dividend Reinvestment Plan".
						


If 98% of the net asset value of the Common Stock at the time of 
valuation exceeds the market price of Common Stock, or if the Fund 
declares a dividend or capital gains distribution payable only in cash, 
First Data will buy Common Stock in the open market, on the NYSE or 
elsewhere, for the participants' accounts.  If, following the 
commencement of the purchases and before First Data has completed its 
purchases, the market price exceeds 98% of net asset value of the Common 
Stock, First Data will attempt to terminate purchases in the open market 
and cause the Fund to issue the remaining dividend or distribution in 
shares at 98% of net asset value per share.  In this case, the number of 
shares of Common Stock received by a Plan participant will be based on 
the weighted average of prices paid for shares purchased in the open 
market and the price at which the Fund issues the remaining shares.





June  6, 1997

FD 1302


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