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<edgarSubmission xmlns="http://www.sec.gov/edgar/ncen" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0404</schemaVersion>
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    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001628040</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
        <fileNumber>811-23016</fileNumber>
      </filer>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2024-09-30" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Alternative Credit Income Fund</registrantFullName>
      <investmentCompFileNo>811-23016</investmentCompFileNo>
      <registrantCik>0001628040</registrantCik>
      <registrantLei>5493009OLK7YNEV7J460</registrantLei>
      <registrantstreet1>650 Madison Ave</registrantstreet1>
      <registrantstreet2>3rd Floor</registrantstreet2>
      <registrantcity>New York</registrantcity>
      <registrantzipCode>10022</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>212-891-2880</registrantphoneNumber>
      <websites>
        <website webpage="www.altcif.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>US Bank</officeName>
          <officeAddress1>425 Walnut Street</officeAddress1>
          <officeCity>Cincinnati</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-OH"/>
          <officeRecordsZipCode>94104</officeRecordsZipCode>
          <officePhone>800-238-4486</officePhone>
          <booksRecordsDesc>certain books and records of the Registrant related to its function as custodian
</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Sierra Crest Investment Management, LLC	</officeName>
          <officeAddress1>650 Madison Ave</officeAddress1>
          <officeAddress2>3rd Floor</officeAddress2>
          <officeCity>New York</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-NY"/>
          <officeRecordsZipCode>10022</officeRecordsZipCode>
          <officePhone>833-404-4103</officePhone>
          <booksRecordsDesc>other required books and records</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>SS&amp;C GIDS, Inc.</officeName>
          <officeAddress1>PO Box 219169</officeAddress1>
          <officeCity>Kansas City</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-MO"/>
          <officeRecordsZipCode>64105</officeRecordsZipCode>
          <officePhone>816-435-1000</officePhone>
          <booksRecordsDesc>books and records of the Registrant related to its function as transfer agent
</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>ALPS Fund Services, Inc</officeName>
          <officeAddress1>1290 Broadway, Colorado</officeAddress1>
          <officeAddress2>Suite 1100</officeAddress2>
          <officeCity>Denver</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-CO"/>
          <officeRecordsZipCode>80203</officeRecordsZipCode>
          <officePhone>303-623-2577</officePhone>
          <booksRecordsDesc>certain required accounting related and financial books and records of the Registrant
</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <isRegistrantFamilyInvComp>N</isRegistrantFamilyInvComp>
      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Robert Washauer</directorName>
          <crdNumber>004362226</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23783"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>George Grunebaum</directorName>
          <crdNumber>002282530</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23783"/>
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        </director>
        <director>
          <directorName>Edward Goldthorpe</directorName>
          <crdNumber>003278806</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23783"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Alexander Duka</directorName>
          <crdNumber>002853998</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23783"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>David Held</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>650 Madison Ave</ccoStreet1>
          <ccoStreet2>3rd Floor</ccoStreet2>
          <ccoCity>New York</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-NY"/>
          <ccoZipCode>10022</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="34-33897"/>
        <releaseNumberInfo releaseNumber="34-34033"/>
        <releaseNumberInfo releaseNumber="34-34880"/>
      </releaseNumbers>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>ALPS Distributors</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-34626</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000016853</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-CO"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>	 Deloitte &amp; Touche LLP </publicAccountantName>
          <pcaobNumber>34</pcaobNumber>
          <publicAccountantLei>549300FJV7IV1ZHGAV28</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantCountry="US" publicAccountantState="US-NY"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentDividend>N</isPaymentDividend>
    </registrantInfo>
    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Alternative Credit Income Fund	</mgmtInvFundName>
        <mgmtInvLei>5493009OLK7YNEV7J460</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <fundTypes>
          <fundType>Interval Fund</fundType>
        </fundTypes>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>N</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 12d1-4 (17 CFR 270.12d1-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4(f)(17 CFR 270.18f-4(f))</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4))</relyOnRuleType>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4 (17 CFR 270.18f-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4(f)(17 CFR 270.18f-4(f))</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4(e) (17 CFR 270.18f-4(e))</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>Y</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>Y</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Sierra Crest Investment Management, LLC	</investmentAdviserName>
            <investmentAdviserFileNo>811-23016</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000300069</investmentAdviserCrdNo>
            <investmentAdviserLei>5493008RPP64PKNFNW58</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-NY" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>SS&amp;C GIDS, Inc.</transferAgentName>
            <transferAgentFileNo>084-00448</transferAgentFileNo>
            <transferAgentLei>N/A</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-MO" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>BofAML Securities, Inc.</pricingServiceName>
            <pricingServiceLei>549300HN4UKV1E2R3U73</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Pricing &amp; Reference Data, LLC</pricingServiceName>
            <pricingServiceLei>5493000NQ9LYLDBCTL34</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>IHS Markit Group Holdings Limited</pricingServiceName>
            <pricingServiceLei>2138005LTLTVZ4WMEX25</pricingServiceLei>
            <pricingServiceCountry>GB</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>PricingDirect Inc.</pricingServiceName>
            <pricingServiceLei>549300WIC0TOJ7N7GD54</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>REFINITIV US LLC</pricingServiceName>
            <pricingServiceLei>213800HQORQAP68CJJ04</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>US Bank	</custodianName>
            <custodianLei>N/A</custodianLei>
            <custodianStateCountry custodianState="US-OH" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>SS&amp;C GIDS, Inc.</shareholderServiceAgentName>
            <shareholderServiceAgentLei>N/A</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-MO" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>N</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>ALPS Fund Services</adminName>
            <adminLei>N/A</adminLei>
            <adminStateCountry adminState="US-CO" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokers>
          <broker>
            <brokerName>Raymond James Financial Services Inc.</brokerName>
            <brokerFileNo>8-17983</brokerFileNo>
            <brokerCrdNo>000006694</brokerCrdNo>
            <brokerLei>RGUZHJ05YTITL6D76949</brokerLei>
            <brokerStateCountry brokerState="US-FL" brokerCountry="US"/>
            <grossCommission>447</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>447</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>JEFFERIES LLC</principalName>
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            <principalCrdNo>000002347</principalCrdNo>
            <principalLei>58PU97L1C0WSRCWADL48</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1451604</principalTotalPurchaseSale>
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          <principalTransaction>
            <principalName>JPMORGAN DISTRIBUTION SERVICES, INC.</principalName>
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            <principalCrdNo>000104234</principalCrdNo>
            <principalLei>N/A</principalLei>
            <principalStateCountry principalState="US-OH" principalCountry="US"/>
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          <principalTransaction>
            <principalName>Royal Bank Of Canada</principalName>
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            <principalStateCountry principalState="US-MN" principalCountry="US"/>
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          <principalTransaction>
            <principalName>Morgan Stanley</principalName>
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          <principalTransaction>
            <principalName>Interactive Brokers</principalName>
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          <principalTransaction>
            <principalName>Merrill Lynch Professional Clearing Corp</principalName>
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        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>238465894</mnthlyAvgNetAssets>
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          <description>Common stock</description>
          <securityClassTitle>Class I</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="N/A" commonStockTickerSymbol="RCIIX"/>
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        </securityRelatedItem>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Class L</securityClassTitle>
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            <commonStock commonStockExchange="N/A" commonStockTickerSymbol="RCILX"/>
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        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Class A</securityClassTitle>
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        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Class C</securityClassTitle>
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        <securityRelatedItem>
          <description>Common stock</description>
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            <commonStock commonStockExchange="N/A" commonStockTickerSymbol="RCIWX"/>
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        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <repurchaseSecurities isRepurchaseSecurity="Y">
        <repurchaseSecurityType>Common stock</repurchaseSecurityType>
      </repurchaseSecurities>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>1.86</managementFee>
      <netOperatingExpenses>3.01</netOperatingExpenses>
      <marketPricePerShare>N/A</marketPricePerShare>
      <netAssetValuePerShare>9.70</netAssetValuePerShare>
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    <attachmentsTab>
      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
      <isMaterialAmendments>false</isMaterialAmendments>
      <isInstDefiningRights>false</isInstDefiningRights>
      <isNewOrAmendedInvAdvContracts>false</isNewOrAmendedInvAdvContracts>
      <isInfoItem405>false</isInfoItem405>
      <isCodeOfEthics>false</isCodeOfEthics>
    </attachmentsTab>
    <signature registrantSignedName="Alternative Credit Income Fund" signedDate="2024-12-13" signature="Brandon Satoren" title="Chief Financial Officer"/>
  </formData>
</edgarSubmission>
