<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>poacole.txt
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
                                POWER OF ATTORNEY



The  undersigned  on his or her own behalf  and on behalf of his or her  estate,
heirs and assigns hereby  constitutes and appoints Susan S. Newton,  Christopher
R. Bohane,  Timothy M. Fagan,  Susan A. Pereira and Brian E. Langenfeld and each
of them singly as true and lawful  attorneys with full power to them and each of
them, to execute,  on behalf of the  undersigned,  in the capacity listed below,
any and all  statements or reports under Section 16 of the  Securities  Exchange
Act of 1934, as amended,  with respect to the beneficial ownership of reportable
securities  issued by MFS  Intermediate  High  Income  Fund  including,  without
limitation,  all  initial  statements  of  beneficial  ownership  on Form 3, all
statements  of  changes  of  beneficial  ownership  on  Form  4 and  all  annual
statements  of beneficial  ownership on Form 5, and any and all other  documents
that may be required,  from time to time,  to be filed with the  Securities  and
Exchange  Commission,  to execute any and all  amendments or  supplements to any
such statements or forms, and to file the same, with all exhibits  thereto,  and
other  documents  in  connection  therewith,  with the  Securities  and Exchange
Commission,  granting to said  attorney,  full power and  authority to do so and
perform each and every act and thing  requisite  and necessary to be done in and
about the premises,  as fully to all intents and purposes as the undersigned (or
his or her  estate,  heirs  and  assigns)  might or could do in  person,  hereby
ratifying and  confirming all that said attorneys or any of them may lawfully do
or cause to be done by virtue hereof.

IN WITNESS WHEREOF,  the undersigned has set his or her hand on this 20th day of
June, 2007.



DAVID P. COLE
David P. Cole


</TEXT>
</DOCUMENT>
