June 19, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Smith Barney Income Funds (the "Fund")
(File Nos. 2-96408, 811-4254)
Dear Sirs:
Pursuant to Rule 497(j) under the Securities Act of 1933, as
amended, please accept this letter as certification that the supplement
to the prospectus of the Premium Total Return Fund, a series of the
Fund, does not differ from that contained in Post-Effective Amendment
No. 49 filed on June 9, 1998
Please return an electronic transmittal as evidence of your receipt
of this filling.
Please contact the undersigned at (212) 816-3579 with any
questions or comments regarding this request. Thank you for your
consideration.
Very truly yours,
/s/David Barnett
David Barnett
