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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 BwM125z5pWRZSn4kxvSHs/AOYUmo7rO3qCqqPV/e7PP4o9mtfHh60EOFiGhGXY+U
 nXOvoFeTkdrBhTyd2ak4Sg==

<SEC-DOCUMENT>0000919574-05-004286.txt : 20051223
<SEC-HEADER>0000919574-05-004286.hdr.sgml : 20051223
<ACCEPTANCE-DATETIME>20051223134257
ACCESSION NUMBER:		0000919574-05-004286
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051215
FILED AS OF DATE:		20051223
DATE AS OF CHANGE:		20051223

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GUZY D JAMES SR
		CENTRAL INDEX KEY:			0001106427

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-05207
		FILM NUMBER:		051284889

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 128
		CITY:			COLENBROOK
		STATE:			NV
		ZIP:			89413
		BUSINESS PHONE:		408749060

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACM INCOME FUND INC
		CENTRAL INDEX KEY:			0000816754
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				133420585
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANCE CAPITAL MGMT L P
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		212-969-2127

	MAIL ADDRESS:	
		STREET 1:		ALLIANCE CAPITAL MANAGEMENT L P
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACM  INCOME FUND INC
		DATE OF NAME CHANGE:	20011009

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACM GOVERNMENT INCOME FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>p626537a_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-12-15</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000816754</issuerCik>
        <issuerName>ACM INCOME FUND INC</issuerName>
        <issuerTradingSymbol>ACG</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001106427</rptOwnerCik>
            <rptOwnerName>GUZY D JAMES SR</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ALLIANCE CAPITAL MANAGEMENT L.P.</rptOwnerStreet1>
            <rptOwnerStreet2>1345 AVENUE OF THE AMERICAS</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10105</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>By: /s/ D. James Guzy</signatureName>
        <signatureDate>2005-12-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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