<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2010-01-26</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>15:30:00</finalEffectivenessDispTime>
        <form>N-2</form>
        <filer>
            <cik>0001417802</cik>
            <entityName>ING Infrastructure, Industrials &amp; Materials Fund</entityName>
            <fileNumber>333-147343</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
