[ARTICLE] 6
[CIK] 0000764624
[NAME] SMITH BARNEY INCOME FUNDS
[SERIES]
   [NUMBER] 4
   [NAME] MUNICIPAL HIGH INCOME FUND, CLASS C
<TABLE>
<S>                             <C>
[PERIOD-TYPE]                   6-MOS
[FISCAL-YEAR-END]                          JUL-31-1998
[PERIOD-END]                               JAN-31-1998
[INVESTMENTS-AT-COST]                      740,499,837
[INVESTMENTS-AT-VALUE]                     797,272,131
[RECEIVABLES]                               10,812,822
[ASSETS-OTHER]                                  77,387
[OTHER-ITEMS-ASSETS]                                 0
[TOTAL-ASSETS]                             808,162,340
[PAYABLE-FOR-SECURITIES]                    22,240,883
[SENIOR-LONG-TERM-DEBT]                              0
[OTHER-ITEMS-LIABILITIES]                    4,103,255
[TOTAL-LIABILITIES]                         26,344,138
[SENIOR-EQUITY]                                      0
[PAID-IN-CAPITAL-COMMON]                   721,711,858
[SHARES-COMMON-STOCK]                           47,936
[SHARES-COMMON-PRIOR]                           41,636
[ACCUMULATED-NII-CURRENT]                            0
[OVERDISTRIBUTION-NII]                         554,801
[ACCUMULATED-NET-GAINS]                      3,888,851
[OVERDISTRIBUTION-GAINS]                             0
[ACCUM-APPREC-OR-DEPREC]                    56,772,294
[NET-ASSETS]                               781,818,202
[DIVIDEND-INCOME]                                    0
[INTEREST-INCOME]                           24,271,377
[OTHER-INCOME]                                       0
[EXPENSES-NET]                               4,611,198
[NET-INVESTMENT-INCOME]                     19,660,179
[REALIZED-GAINS-CURRENT]                     8,775,270
[APPREC-INCREASE-CURRENT]                    4,660,510
[NET-CHANGE-FROM-OPS]                       33,095,959
[EQUALIZATION]                                       0
[DISTRIBUTIONS-OF-INCOME]                       20,073
[DISTRIBUTIONS-OF-GAINS]                        12,444
[DISTRIBUTIONS-OTHER]                                0
[NUMBER-OF-SHARES-SOLD]                          7,834
[NUMBER-OF-SHARES-REDEEMED]                      2,825
[SHARES-REINVESTED]                              1,291
[NET-CHANGE-IN-ASSETS]                    (34,740,677)
[ACCUMULATED-NII-PRIOR]                        (4,147)
[ACCUMULATED-GAINS-PRIOR]                    6,985,416
[OVERDISTRIB-NII-PRIOR]                              0
[OVERDIST-NET-GAINS-PRIOR]                           0
[GROSS-ADVISORY-FEES]                        2,382,275
[INTEREST-EXPENSE]                                   0
[GROSS-EXPENSE]                              4,611,198
[AVERAGE-NET-ASSETS]                           808,146
[PER-SHARE-NAV-BEGIN]                            18.07
[PER-SHARE-NII]                                  00.42
[PER-SHARE-GAIN-APPREC]                          00.31
[PER-SHARE-DIVIDEND]                             00.44
[PER-SHARE-DISTRIBUTIONS]                        00.27
[RETURNS-OF-CAPITAL]                                 0
[PER-SHARE-NAV-END]                              18.09
[EXPENSE-RATIO]                                  01.42
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
</TABLE>