[ARTICLE] 6
[CIK] 0000764624
[NAME] SMITH BARNEY INCOME FUNDS
[SERIES]
   [NUMBER] 4
   [NAME] TAX EXEMPT INCOME FUND CLASS C
<TABLE>
<S>                             <C>
[PERIOD-TYPE]                   6-MOS
[FISCAL-YEAR-END]                          JUL-31-1997
[PERIOD-END]                               JAN-31-1997
[INVESTMENTS-AT-COST]                      810,330,128
[INVESTMENTS-AT-VALUE]                     844,123,946
[RECEIVABLES]                               14,481,216
[ASSETS-OTHER]                                  44,517
[OTHER-ITEMS-ASSETS]                                 0
[TOTAL-ASSETS]                             858,649,679
[PAYABLE-FOR-SECURITIES]                     5,923,867
[SENIOR-LONG-TERM-DEBT]                              0
[OTHER-ITEMS-LIABILITIES]                    4,436,098
[TOTAL-LIABILITIES]                         10,359,965
[SENIOR-EQUITY]                                      0
[PAID-IN-CAPITAL-COMMON]                   811,947,442
[SHARES-COMMON-STOCK]                           33,532
[SHARES-COMMON-PRIOR]                           31,538
[ACCUMULATED-NII-CURRENT]                      325,922
[OVERDISTRIBUTION-NII]                               0
[ACCUMULATED-NET-GAINS]                      2,222,532
[OVERDISTRIBUTION-GAINS]                             0
[ACCUM-APPREC-OR-DEPREC]                    33,793,818
[NET-ASSETS]                               848,289,714
[DIVIDEND-INCOME]                                    0
[INTEREST-INCOME]                           28,278,198
[OTHER-INCOME]                                       0
[EXPENSES-NET]                               5,254,030
[NET-INVESTMENT-INCOME]                     23,024,168
[REALIZED-GAINS-CURRENT]                     5,204,930
[APPREC-INCREASE-CURRENT]                    7,977,460
[NET-CHANGE-FROM-OPS]                       36,206,558
[EQUALIZATION]                                       0
[DISTRIBUTIONS-OF-INCOME]                       14,279
[DISTRIBUTIONS-OF-GAINS]                             0
[DISTRIBUTIONS-OTHER]                                0
[NUMBER-OF-SHARES-SOLD]                         54,602
[NUMBER-OF-SHARES-REDEEMED]                     28,558
[SHARES-REINVESTED]                              9,242
[NET-CHANGE-IN-ASSETS]                    (37,033,146)
[ACCUMULATED-NII-PRIOR]                         71,821
[ACCUMULATED-GAINS-PRIOR]                  (2,982,398)
[OVERDISTRIB-NII-PRIOR]                              0
[OVERDIST-NET-GAINS-PRIOR]                           0
[GROSS-ADVISORY-FEES]                        1,761,181
[INTEREST-EXPENSE]                                   0
[GROSS-EXPENSE]                              5,254,030
[AVERAGE-NET-ASSETS]                           562,442
[PER-SHARE-NAV-BEGIN]                            17.31
[PER-SHARE-NII]                                  00.43
[PER-SHARE-GAIN-APPREC]                          00.26
[PER-SHARE-DIVIDEND]                             00.44
[PER-SHARE-DISTRIBUTIONS]                            0
[RETURNS-OF-CAPITAL]                                 0
[PER-SHARE-NAV-END]                              17.56
[EXPENSE-RATIO]                                  01.39
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
</TABLE>