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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 xTs5qOSk7w7m7oGuCf1F1A==

<SEC-DOCUMENT>0000914851-05-000277.txt : 20051101
<SEC-HEADER>0000914851-05-000277.hdr.sgml : 20051101
<ACCEPTANCE-DATETIME>20051031175009
ACCESSION NUMBER:		0000914851-05-000277
CONFORMED SUBMISSION TYPE:	NSAR-A/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050430
FILED AS OF DATE:		20051101
DATE AS OF CHANGE:		20051031
EFFECTIVENESS DATE:		20051101

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MUNICIPAL HIGH INCOME FUND INC
		CENTRAL INDEX KEY:			0000830487
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		NSAR-A/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05497
		FILM NUMBER:		051167466

	BUSINESS ADDRESS:	
		STREET 1:		CITIGROUP ASSET MANAGEMENT
		STREET 2:		125 BROAD STREET, 10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
		BUSINESS PHONE:		212-291-2556

	MAIL ADDRESS:	
		STREET 1:		CITIGROUP ASSET MANAGEMENT
		STREET 2:		125 BROAD STREET, 10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SPECIAL OPPORTUNITIES MUNICIPAL FUND INC
		DATE OF NAME CHANGE:	19881025
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-A/A
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>MUNIHIAMENDEDNSAR04_05
<TEXT>
<PAGE>      PAGE  1
000 A000000 04/30/2005
000 C000000 830487
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 Y
000 H000000 N
000 I000000 6.1
000 J000000 U
001 A000000 MUNICIPAL HIGH INCOME FUND INC
001 B000000 811-5497
001 C000000 8004512010
002 A000000 125 BROAD ST
002 B000000 NEWYORK
002 C000000 NY
002 D010000 10004
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
SIGNATURE   JOE PARASCONDOLA
TITLE       ASST CONTROLLER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77O RULE 10F-3
<SEQUENCE>2
<FILENAME>tenfthreeamend.txt
<DESCRIPTION>MUNIHITENFTHREEAMEND04_05
<TEXT>
Report Name - 10F-3

Fund - Municipal High Income Fund Inc.

                                Period : 11/01/04 through 04/30/05


                                    ID : 333
                           Issuer Name : NYC Muni. Water Fin. Auth.
					 2005 Series C
                            Trade Date : 03/03/05
                        Selling Dealer : First Albany Capital
                Total Shares Purchased : 1,000,000
                        Purchase Price : 104.47
                    % Received by Fund : 0.172%
                        % of Issue (1) : 0.772%
        Other Participant Accounts (2) :       3,500,000.00
                      Issue Amount (2) :     582,915,000.00
          Total Received All Funds (2) :       4,500,000.00

(1) Represents purchases by all affiliated mutual funds and
    discretionary accounts; may not exceed 25% of the principal
    amount of the offering.

(2) Includes purchases by other affiliated mutual funds and
    discretionary accounts.


                           Report Name : 10F-3 Syndicate Supplement

                                Issuer : NYC Muni. Water Fin. Autho.
					 2005 Series C
                            Trade Date : 03/03/05
                 Joint/Lead Manager(s) : UBS Financial Services
                                         First Albany Capital Inc.
                                         Goldman Sachs & Co.
					 Merrill Lynch & Co.
                         Co-Manager(s) : Bear Stearns & Co. Inc.
					 Citigroup Global Markets Inc.
                                         Siebert Branford Shank & Co.
                                         M.R. Beal & Co.
                                         CIBC World Markets
					 First American Municipals, Inc.
					 Banc of America Securities LLC
					 Raymond James & Associates
                                         RBC Dain Rauscher Inc.
                                         A.G. Edwards & Sons, Inc.
                                         Roosevelt & Cross, Inc.
                                         J.P. Morgan Securities Inc.
                                         Lehman Brothers
                                         Morgan Stanley
                                   	 Wachovia Bank, National Assoc.
                         Selling Group : N/A



                                    ID : 411
                           Issuer Name : Alaska Housing Finance
                            Trade Date : 04/21/05
                        Selling Dealer : George K. Baum
                Total Shares Purchased : 1,650,000
                        Purchase Price : 106.75
                    % Received by Fund : 1.086%
                        % of Issue (1) : 9.500%
        Other Participant Accounts (2) :      12,780,000.00
                      Issue Amount (2) :     151,890,000.00
          Total Received All Funds (2) :      14,430,000.00

(1) Represents purchases by all affiliated mutual funds and
    discretionary accounts; may not exceed 25% of the principal
    amount of the offering.

(2) Includes purchases by other affiliated mutual funds and
    discretionary accounts.


                           Report Name : 10F-3 Syndicate Supplement

                                Issuer : Alaska Housing Finance
                            Trade Date : 04/21/05
                 Joint/Lead Manager(s) : George K. Baum
                                         Citigroup Global Markets Inc.
                         Co-Manager(s) : Bear Stearns & Co. Inc.
					 Merrill Lynch & Co.
                                         Lehman Brothers
                         Selling Group : N/A


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