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 supplements
to the prospectuses of the Convertible Fund and Balanced Fund, which
are part of a series of the Fund, does not differ from that contained in
Post-Effective Amendment No. 50 filed on June 10, 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
