[ARTICLE] 6
[CIK] 0000764624
[NAME] SMITH BARNEY INCOME FUNDS
[SERIES]
   [NUMBER] 8
   [NAME] HIGH INCOME CLASS C
<TABLE>
<S>                             <C>
[PERIOD-TYPE]                   YEAR
[FISCAL-YEAR-END]                          JUL-31-1996
[PERIOD-END]                               JUL-31-1996
[INVESTMENTS-AT-COST]                      956,594,248
[INVESTMENTS-AT-VALUE]                     952,078,256
[RECEIVABLES]                               19,074,715
[ASSETS-OTHER]                                   7,453
[OTHER-ITEMS-ASSETS]                                 0
[TOTAL-ASSETS]                             971,160,424
[PAYABLE-FOR-SECURITIES]                     5,307,025
[SENIOR-LONG-TERM-DEBT]                              0
[OTHER-ITEMS-LIABILITIES]                    1,478,380
[TOTAL-LIABILITIES]                          6,785,405
[SENIOR-EQUITY]                                      0
[PAID-IN-CAPITAL-COMMON]                 1,211,712,343
[SHARES-COMMON-STOCK]                        1,913,614
[SHARES-COMMON-PRIOR]                          541,014
[ACCUMULATED-NII-CURRENT]                   84,120,788
[OVERDISTRIBUTION-NII]                          20,751
[ACCUMULATED-NET-GAINS]                  (242,842,038)
[OVERDISTRIBUTION-GAINS]                             0
[ACCUM-APPREC-OR-DEPREC]                   (4,516,037)
[NET-ASSETS]                               964,375,019
[DIVIDEND-INCOME]                           91,425,418
[INTEREST-INCOME]                            5,115,821
[OTHER-INCOME]                                   1,238
[EXPENSES-NET]                              12,419,213
[NET-INVESTMENT-INCOME]                     84,120,788
[REALIZED-GAINS-CURRENT]                     5,895,839
[APPREC-INCREASE-CURRENT]                 (16,205,851)
[NET-CHANGE-FROM-OPS]                       73,810,776
[EQUALIZATION]                                       0
[DISTRIBUTIONS-OF-INCOME]                    1,283,936
[DISTRIBUTIONS-OF-GAINS]                             0
[DISTRIBUTIONS-OTHER]                                0
[NUMBER-OF-SHARES-SOLD]                      1,609,793
[NUMBER-OF-SHARES-REDEEMED]                    303,748
[SHARES-REINVESTED]                             66,555
[NET-CHANGE-IN-ASSETS]                     142,750,391
[ACCUMULATED-NII-PRIOR]                     71,957,052
[ACCUMULATED-GAINS-PRIOR]                 (41,846,542)
[OVERDISTRIB-NII-PRIOR]                       (61,531)
[OVERDIST-NET-GAINS-PRIOR]                           0
[GROSS-ADVISORY-FEES]                        4,506,352
[INTEREST-EXPENSE]                                   0
[GROSS-EXPENSE]                              4,506,352
[AVERAGE-NET-ASSETS]                        13,556,208
[PER-SHARE-NAV-BEGIN]                            11.11
[PER-SHARE-NII]                                  01.03
[PER-SHARE-GAIN-APPREC]                         (0.11)
[PER-SHARE-DIVIDEND]                                 0
[PER-SHARE-DISTRIBUTIONS]                        01.03
[RETURNS-OF-CAPITAL]                                 0
[PER-SHARE-NAV-END]                              11.00
[EXPENSE-RATIO]                                  01.51
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
</TABLE>