Salomon Brothers Capital and Income Fund Inc. (the "Fund")

Item 77 K

Change in Independent Registered Public Accounting Firms

PricewaterhouseCoopers LLP resigned as the independent registered
public accounting firm for the Fund effective June 17, 2005.
The Fund's Audit Committee approved the engagement of KPMG LLP
as the Fund's new independent registered public accounting firm
for the fiscal year ending October 31, 2005.  A majority of the
Fund's Board of Directors, including a majority of the
independent Directors, approved the appointment of KPMG LLP,
subject to the right of the Fund, by a majority vote of the
shareholders at any meeting called for that purpose, to terminate
the appointment without penalty.
        The report of PricewaterhouseCoopers LLP on the Fund's
financial statements for the period February 24, 2004
(commencement of operations) through October 31, 2004 contained
no adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or
accounting principles.  There have been no disagreements with
PricewaterhouseCoopers LLP during the period February 24, 2004
(commencement of operations) through October 31, 2004 and any
subsequent interim period on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to the satisfaction of
PricewaterhouseCoopers LLP, would have caused them to make
reference thereto in their reports on the financial statements
for such period.