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<PAGE> PAGE 2
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SIGNATURE C. WILLIAM MAHER
TITLE FIRST VICE PRESIDENT
<TABLE> <S> <C>
<ARTICLE> 6
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<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> DEC-31-1997
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ACM Government Income Fund Exhibit 77C
811-5207
The Annual Meeting of Shareholders of ACM Government Income Fund, Inc. was
held on July 10, 1997. A description of each proposal and number of shares
voted at the meeting are as follows:
1. To Elect Directors: Shares Voted For Withheld Authority
Class Three Directors
(term expires 2000)
Ruth Block 47,215,366 872,445
John D. Carifa 47,283,954 803,857
Robert C. White 47,144,901 942,910
Class One Director
(term expires in 1998)
Donald J. Robinson 47,249,623 838,188
2. To ratify the selection Shares Shares Voted Shares
of Ernst & Young LLP Voted For Against Abstained
as the Fund's independent
auditors for the Fund's
fiscal year ending
October 31, 1997. 47,254,227 264,634 568,950
ACM Government Income Fund, Inc. Exhibit 77Q2
811-5207
During the Fund's most recently completed fiscal year ended October 31, 1997,
the following individual filed a late initial report on Form 3.
Number of Number of Late
Name Title Late Reports Transactions
Kathleen A. Corbet Senior VP 1 0
O: \closeden\acm1\nsar-cm1.doc
s:\SPAIN\nsar-mod.spn
zfe
Report of Independent Auditors
To the Shareholders and Board of Directors of
ACM Government Income Fund, Inc.
In planning and performing our audit of the financial statements of ACM
Government Income Fund, Inc. for the year ended December 31, 1997, 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 ACM Government Income Fund, Inc. 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 fraud 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 fraud 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 at December 31, 1997.
This report is intended solely for the information and use of the board of
directors and management of ACM Government Income Fund, Inc. and the
Securities and Exchange Commission.
ERNST & YOUNG LLP
January 30, 1998
