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

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2016-07-28</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001528811</issuerCik>
        <issuerName>Virtus Global Multi-Sector Income Fund</issuerName>
        <issuerTradingSymbol>VGI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001281287</rptOwnerCik>
            <rptOwnerName>WALTON R KEITH</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O VIRTUS INVESTMENT PARTNERS</rptOwnerStreet1>
            <rptOwnerStreet2>100 PEARL STREET</rptOwnerStreet2>
            <rptOwnerCity>HARTFORD</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes></footnotes>

    <ownerSignature>
        <signatureName>/s/ William Renahan, Attorney-in-fact</signatureName>
        <signatureDate>2016-08-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
