SMITH BARNEY CALIFORNIA MUNICIPALS FUNDS INC
NSAR-B, 1998-05-12
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000 B000000 02/28/98
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001 C000000 2128166550
002 A000000 388 GREENWICH STREET
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011 C020001 NY
011 C030001 10013
012 A000001 FIRST DATA INVESTORS SERVICES GROUP, INC.
012 B000001 84-0000000
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<PAGE>      PAGE  2
012 C020001 MA
012 C030001 02104
013 A000001 KPMG PEAT MARWICK LLP
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014 A000001 SMITH BARNEY INC.
014 B000001 8-8177
014 A000002 ROBERTSON HUMPHREY CO, LLC
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022 A000003 GOLDMAN SACHS
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022 A000004 CITICORP SECURITIES
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022 A000005 LEHMAN BROTHERS
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<PAGE>      PAGE  3
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SIGNATURE   THOMAS M. REYNOLDS                           
TITLE       CONTROLLER          
 


[ARTICLE] 6
[CIK] 0000740871
[NAME] SMITH BARNEY CALIFORNIA MUNICIPALS FUND INC. CLASS A
<TABLE>
<S>                             <C>
[PERIOD-TYPE]                   YEAR
[FISCAL-YEAR-END]                          FEB-28-1998
[PERIOD-END]                               FEB-28-1998
[INVESTMENTS-AT-COST]                      826,760,080
[INVESTMENTS-AT-VALUE]                     899,081,883
[RECEIVABLES]                               21,629,583
[ASSETS-OTHER]                                 408,616
[OTHER-ITEMS-ASSETS]                                 0
[TOTAL-ASSETS]                             921,120,082
[PAYABLE-FOR-SECURITIES]                     5,945,487
[SENIOR-LONG-TERM-DEBT]                              0
[OTHER-ITEMS-LIABILITIES]                    2,422,344
[TOTAL-LIABILITIES]                          8,367,831
[SENIOR-EQUITY]                                      0
[PAID-IN-CAPITAL-COMMON]                   835,691,873
[SHARES-COMMON-STOCK]                       39,110,887
[SHARES-COMMON-PRIOR]                       35,598,916
[ACCUMULATED-NII-CURRENT]                            0
[OVERDISTRIBUTION-NII]                       1,148,305
[ACCUMULATED-NET-GAINS]                      5,786,568
[OVERDISTRIBUTION-GAINS]                             0
[ACCUM-APPREC-OR-DEPREC]                    72,422,115
[NET-ASSETS]                               912,752,251
[DIVIDEND-INCOME]                                    0
[INTEREST-INCOME]                           46,838,302
[OTHER-INCOME]                                       0
[EXPENSES-NET]                               6,883,821
[NET-INVESTMENT-INCOME]                     39,954,481
[REALIZED-GAINS-CURRENT]                    16,037,222
[APPREC-INCREASE-CURRENT]                   33,262,757
[NET-CHANGE-FROM-OPS]                       89,254,460
[EQUALIZATION]                                       0
[DISTRIBUTIONS-OF-INCOME]                   31,027,594
[DISTRIBUTIONS-OF-GAINS]                     8,637,079
[DISTRIBUTIONS-OTHER]                                0
[NUMBER-OF-SHARES-SOLD]                      6,214,750
[NUMBER-OF-SHARES-REDEEMED]                  4,019,227
[SHARES-REINVESTED]                          1,316,448
[NET-CHANGE-IN-ASSETS]                     144,039,985
[ACCUMULATED-NII-PRIOR]                              0
[ACCUMULATED-GAINS-PRIOR]                    1,498,984
[OVERDISTRIB-NII-PRIOR]                      (157,059)
[OVERDIST-NET-GAINS-PRIOR]                           0
[GROSS-ADVISORY-FEES]                        4,066,128
[INTEREST-EXPENSE]                                   0
[GROSS-EXPENSE]                              6,883,821
[AVERAGE-NET-ASSETS]                       612,141,483
[PER-SHARE-NAV-BEGIN]                            16.26
[PER-SHARE-NII]                                  00.82
[PER-SHARE-GAIN-APPREC]                          00.98
[PER-SHARE-DIVIDEND]                             00.84
[PER-SHARE-DISTRIBUTIONS]                        00.23
[RETURNS-OF-CAPITAL]                                 0
[PER-SHARE-NAV-END]                              16.99
[EXPENSE-RATIO]                                  00.70
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
</TABLE>


[ARTICLE] 6
[CIK] 0000740871
[NAME] SMITH BARNEY CALIFORNIA MUNICIPALS FUND INC. CLASS B
<TABLE>
<S>                             <C>
[PERIOD-TYPE]                   YEAR
[FISCAL-YEAR-END]                          FEB-28-1998
[PERIOD-END]                               FEB-28-1998
[INVESTMENTS-AT-COST]                      826,760,080
[INVESTMENTS-AT-VALUE]                     899,081,883
[RECEIVABLES]                               21,629,583
[ASSETS-OTHER]                                 408,616
[OTHER-ITEMS-ASSETS]                                 0
[TOTAL-ASSETS]                             921,120,082
[PAYABLE-FOR-SECURITIES]                     5,945,487
[SENIOR-LONG-TERM-DEBT]                              0
[OTHER-ITEMS-LIABILITIES]                    2,422,344
[TOTAL-LIABILITIES]                          8,367,831
[SENIOR-EQUITY]                                      0
[PAID-IN-CAPITAL-COMMON]                   835,691,873
[SHARES-COMMON-STOCK]                       12,732,201
[SHARES-COMMON-PRIOR]                       10,666,497
[ACCUMULATED-NII-CURRENT]                            0
[OVERDISTRIBUTION-NII]                       1,148,305
[ACCUMULATED-NET-GAINS]                      5,786,568
[OVERDISTRIBUTION-GAINS]                             0
[ACCUM-APPREC-OR-DEPREC]                    72,422,115
[NET-ASSETS]                               912,752,251
[DIVIDEND-INCOME]                                    0
[INTEREST-INCOME]                           46,838,302
[OTHER-INCOME]                                       0
[EXPENSES-NET]                               6,883,821
[NET-INVESTMENT-INCOME]                     39,954,481
[REALIZED-GAINS-CURRENT]                    16,037,222
[APPREC-INCREASE-CURRENT]                   33,262,757
[NET-CHANGE-FROM-OPS]                       89,254,460
[EQUALIZATION]                                       0
[DISTRIBUTIONS-OF-INCOME]                    8,790,204
[DISTRIBUTIONS-OF-GAINS]                     2,746,676
[DISTRIBUTIONS-OTHER]                                0
[NUMBER-OF-SHARES-SOLD]                      2,887,789
[NUMBER-OF-SHARES-REDEEMED]                  1,236,051
[SHARES-REINVESTED]                            413,966
[NET-CHANGE-IN-ASSETS]                     144,039,985
[ACCUMULATED-NII-PRIOR]                              0
[ACCUMULATED-GAINS-PRIOR]                    1,498,984
[OVERDISTRIB-NII-PRIOR]                      (157,059)
[OVERDIST-NET-GAINS-PRIOR]                           0
[GROSS-ADVISORY-FEES]                        4,066,128
[INTEREST-EXPENSE]                                   0
[GROSS-EXPENSE]                              6,883,821
[AVERAGE-NET-ASSETS]                       192,086,378
[PER-SHARE-NAV-BEGIN]                            16.25
[PER-SHARE-NII]                                  00.74
[PER-SHARE-GAIN-APPREC]                          00.98
[PER-SHARE-DIVIDEND]                             00.76
[PER-SHARE-DISTRIBUTIONS]                        00.23
[RETURNS-OF-CAPITAL]                                 0
[PER-SHARE-NAV-END]                              16.98
[EXPENSE-RATIO]                                  01.21
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
</TABLE>


[ARTICLE] 6
[CIK] 0000740871
[NAME] SMITH BARNEY CALIFORNIA MUNICIPALS FUND INC. CLASS C
<TABLE>
<S>                             <C>
[PERIOD-TYPE]                   YEAR
[FISCAL-YEAR-END]                          FEB-28-1998
[PERIOD-END]                               FEB-28-1998
[INVESTMENTS-AT-COST]                      826,760,080
[INVESTMENTS-AT-VALUE]                     899,081,883
[RECEIVABLES]                               21,629,583
[ASSETS-OTHER]                                 408,616
[OTHER-ITEMS-ASSETS]                                 0
[TOTAL-ASSETS]                             921,120,082
[PAYABLE-FOR-SECURITIES]                     5,945,487
[SENIOR-LONG-TERM-DEBT]                              0
[OTHER-ITEMS-LIABILITIES]                    2,422,344
[TOTAL-LIABILITIES]                          8,367,831
[SENIOR-EQUITY]                                      0
[PAID-IN-CAPITAL-COMMON]                   835,691,873
[SHARES-COMMON-STOCK]                        1,888,473
[SHARES-COMMON-PRIOR]                        1,027,068
[ACCUMULATED-NII-CURRENT]                            0
[OVERDISTRIBUTION-NII]                       1,148,305
[ACCUMULATED-NET-GAINS]                      5,786,568
[OVERDISTRIBUTION-GAINS]                             0
[ACCUM-APPREC-OR-DEPREC]                    72,422,115
[NET-ASSETS]                               912,752,251
[DIVIDEND-INCOME]                                    0
[INTEREST-INCOME]                           46,838,302
[OTHER-INCOME]                                       0
[EXPENSES-NET]                               6,883,821
[NET-INVESTMENT-INCOME]                     39,954,481
[REALIZED-GAINS-CURRENT]                    16,037,222
[APPREC-INCREASE-CURRENT]                   33,262,757
[NET-CHANGE-FROM-OPS]                       89,254,460
[EQUALIZATION]                                       0
[DISTRIBUTIONS-OF-INCOME]                    1,090,960
[DISTRIBUTIONS-OF-GAINS]                       365,883
[DISTRIBUTIONS-OTHER]                                0
[NUMBER-OF-SHARES-SOLD]                        973,664
[NUMBER-OF-SHARES-REDEEMED]                    169,042
[SHARES-REINVESTED]                             56,783
[NET-CHANGE-IN-ASSETS]                     144,039,985
[ACCUMULATED-NII-PRIOR]                              0
[ACCUMULATED-GAINS-PRIOR]                    1,498,984
[OVERDISTRIB-NII-PRIOR]                      (157,059)
[OVERDIST-NET-GAINS-PRIOR]                           0
[GROSS-ADVISORY-FEES]                        4,066,128
[INTEREST-EXPENSE]                                   0
[GROSS-EXPENSE]                              6,883,821
[AVERAGE-NET-ASSETS]                        23,865,377
[PER-SHARE-NAV-BEGIN]                            16.24
[PER-SHARE-NII]                                  00.73
[PER-SHARE-GAIN-APPREC]                          00.98
[PER-SHARE-DIVIDEND]                             00.75
[PER-SHARE-DISTRIBUTIONS]                        00.23
[RETURNS-OF-CAPITAL]                                 0
[PER-SHARE-NAV-END]                              16.97
[EXPENSE-RATIO]                                  01.26
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
</TABLE>


[ARTICLE] 6
[CIK] 0000740871
[NAME] SMITH BARNEY CALIFORNIA MUNICIPALS FUND INC. CLASS Y
<TABLE>
<S>                             <C>
[PERIOD-TYPE]                   YEAR
[FISCAL-YEAR-END]                          FEB-28-1998
[PERIOD-END]                               FEB-28-1998
[INVESTMENTS-AT-COST]                      826,760,080
[INVESTMENTS-AT-VALUE]                     899,081,883
[RECEIVABLES]                               21,629,583
[ASSETS-OTHER]                                 408,616
[OTHER-ITEMS-ASSETS]                                 0
[TOTAL-ASSETS]                             921,120,082
[PAYABLE-FOR-SECURITIES]                     5,945,487
[SENIOR-LONG-TERM-DEBT]                              0
[OTHER-ITEMS-LIABILITIES]                    2,422,344
[TOTAL-LIABILITIES]                          8,367,831
[SENIOR-EQUITY]                                      0
[PAID-IN-CAPITAL-COMMON]                   835,691,873
[SHARES-COMMON-STOCK]                                0
[SHARES-COMMON-PRIOR]                                0
[ACCUMULATED-NII-CURRENT]                            0
[OVERDISTRIBUTION-NII]                       1,148,305
[ACCUMULATED-NET-GAINS]                      5,786,568
[OVERDISTRIBUTION-GAINS]                             0
[ACCUM-APPREC-OR-DEPREC]                    72,422,115
[NET-ASSETS]                               912,752,251
[DIVIDEND-INCOME]                                    0
[INTEREST-INCOME]                           46,838,302
[OTHER-INCOME]                                       0
[EXPENSES-NET]                               6,883,821
[NET-INVESTMENT-INCOME]                     39,954,481
[REALIZED-GAINS-CURRENT]                    16,037,222
[APPREC-INCREASE-CURRENT]                   33,262,757
[NET-CHANGE-FROM-OPS]                       89,254,460
[EQUALIZATION]                                       0
[DISTRIBUTIONS-OF-INCOME]                       36,969
[DISTRIBUTIONS-OF-GAINS]                             0
[DISTRIBUTIONS-OTHER]                                0
[NUMBER-OF-SHARES-SOLD]                        249,488
[NUMBER-OF-SHARES-REDEEMED]                    251,729
[SHARES-REINVESTED]                              2,241
[NET-CHANGE-IN-ASSETS]                     144,039,985
[ACCUMULATED-NII-PRIOR]                              0
[ACCUMULATED-GAINS-PRIOR]                    1,498,984
[OVERDISTRIB-NII-PRIOR]                      (157,059)
[OVERDIST-NET-GAINS-PRIOR]                           0
[GROSS-ADVISORY-FEES]                        4,066,128
[INTEREST-EXPENSE]                                   0
[GROSS-EXPENSE]                              6,883,821
[AVERAGE-NET-ASSETS]                                 0
[PER-SHARE-NAV-BEGIN]                                0
[PER-SHARE-NII]                                      0
[PER-SHARE-GAIN-APPREC]                              0
[PER-SHARE-DIVIDEND]                                 0
[PER-SHARE-DISTRIBUTIONS]                            0
[RETURNS-OF-CAPITAL]                                 0
[PER-SHARE-NAV-END]                                  0
[EXPENSE-RATIO]                                      0
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
</TABLE>


           SMITH BARNEY CALIFORNIA MUNICIPALS FUND
                        10f-3 REPORT
         September 1, 1997 through February 28, 1998
                              
                              

                    Trade               Par
Purchase  % of
Issuer                   Date Selling Dealer Amount
Price     Issue

Puerto Rico Infrastructure         11/21/97  Goldman Sachs
$7,000,000     $97.631   3.38%
5.000% due 7/1/2016

California Housing Auth.      1/20/98   Lehman Brothers
3,000,000  100.00   2.78
5.150% due 2/1/2018









To the Shareholders and Board of Directors of
Smith Barney California Municipals Fund Inc.:

In planning and performing our audit of the financial statements
of the Smith Barney California Municipals Fund Inc. (the "Fund")
for the year ended February 28, 1998, we considered its internal
control, including control activities for safeguarding
securities, in order to determine our auditing procedures for the
purpose of expressing our opinion on the financial statements and
to comply with the requirements of Form N-SAR, not to provide
assurance on the internal control.

The management of the Fund is responsible for establishing and
maintaining internal control.  In fulfilling this responsibility,
estimates and judgments by management are required to assess the
expected benefits and related costs of controls.  Generally,
controls that are relevant to an audit pertain to the entity's
objective of preparing financial statements for external purposes
that are fairly presented in conformity with generally accepted
accounting principles. Those controls include the safeguarding of
assets against unauthorized acquisition, use, or disposition.

Because of inherent limitations in internal control, errors or
irregularities may occur and not be detected.  Also, projection
of any evaluation of internal control to future periods is
subject to the risk that it may become inadequate because of
changes in conditions or that the effectiveness of the design and
operation may deteriorate.

Our consideration of the internal control would not necessarily
disclose all matters in the internal control that might be
material weaknesses under standards established by the American
Institute of Certified Public Accountants.  A material weakness
is a condition in which the design or operation of one or more of
the internal control components does not reduce to a relatively
low level the risk that errors or irregularities in amounts that
would be material in relation to the financial statements being
audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned
functions.  However, we noted no matters involving the internal
control and its operation, including controls for safeguarding
securities that we consider to be material weaknesses as defined
above.

This report is intended solely for the information and use of
management, the Board of Directors of the Fund, and the
Securities and Exchange Commission.



April 15, 1998



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