<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001510281</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000826020</issuerCik>
      <issuerName>Saba Capital Income &amp; Opportunities Fund</issuerName>
      <secFileNumber>811-05410</secFileNumber>
      <issuerAddress>
        <com:street1>405 Lexington Avenue, 58th Floor</com:street1>
        <com:city>New York</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10174</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>212-542-3610</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Saba Capital Management, L.P.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Investment Manager</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Capital Markets</name>
        <address>
          <com:street1>155 Seaport Boulevard</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02210</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>258302</noOfUnitsSold>
      <aggregateMarketValue>2001841.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529494</noOfUnitsOutstanding>
      <approxSaleDate>01/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>FBN Securities</name>
        <address>
          <com:street1>120 Broadway</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10271</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>258302</noOfUnitsSold>
      <aggregateMarketValue>2001841.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529494</noOfUnitsOutstanding>
      <approxSaleDate>01/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Credit Suisse Securities</name>
        <address>
          <com:street1>11 Madison Avenue</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10010</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>258302</noOfUnitsSold>
      <aggregateMarketValue>2001841.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529494</noOfUnitsOutstanding>
      <approxSaleDate>01/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Sanford C Bernstein &amp; Co</name>
        <address>
          <com:street1>1345 Avenue of the Americas</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10105</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>258302</noOfUnitsSold>
      <aggregateMarketValue>2001841.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529494</noOfUnitsOutstanding>
      <approxSaleDate>01/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>BoA Securities Inc.</name>
        <address>
          <com:street1>One Bryant Park</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10036</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>258302</noOfUnitsSold>
      <aggregateMarketValue>2001841.00</aggregateMarketValue>
      <noOfUnitsOutstanding>42529494</noOfUnitsOutstanding>
      <approxSaleDate>01/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/01/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Shares purchased in the open market at prevailing market price</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Various unaffiliated third party brokers</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>258302</amountOfSecuritiesAcquired>
      <paymentDate>08/01/2018</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>10/10/2023</saleDate>
      <amountOfSecuritiesSold>26792</amountOfSecuritiesSold>
      <grossProceeds>201931.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>10/11/2023</saleDate>
      <amountOfSecuritiesSold>9204</amountOfSecuritiesSold>
      <grossProceeds>69426.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>10/12/2023</saleDate>
      <amountOfSecuritiesSold>3503</amountOfSecuritiesSold>
      <grossProceeds>26402.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>10/13/2023</saleDate>
      <amountOfSecuritiesSold>5814</amountOfSecuritiesSold>
      <grossProceeds>43613.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>10/16/2023</saleDate>
      <amountOfSecuritiesSold>8852</amountOfSecuritiesSold>
      <grossProceeds>66397.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>10/17/2023</saleDate>
      <amountOfSecuritiesSold>17406</amountOfSecuritiesSold>
      <grossProceeds>129170.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>10/18/2023</saleDate>
      <amountOfSecuritiesSold>33281</amountOfSecuritiesSold>
      <grossProceeds>243611.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>10/19/2023</saleDate>
      <amountOfSecuritiesSold>11819</amountOfSecuritiesSold>
      <grossProceeds>86506.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>12/14/2023</saleDate>
      <amountOfSecuritiesSold>112667</amountOfSecuritiesSold>
      <grossProceeds>870710.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>12/15/2023</saleDate>
      <amountOfSecuritiesSold>45406</amountOfSecuritiesSold>
      <grossProceeds>347571.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Saba Capital Management, L.P.</name>
        <address>
          <com:street1>405 Lexington Avenue</com:street1>
          <com:street2>58th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10174</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>12/18/2023</saleDate>
      <amountOfSecuritiesSold>9528</amountOfSecuritiesSold>
      <grossProceeds>72376.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Securities were purchased on various dates between 8/1/2018 and 4/30/2020.</remarks>
    <noticeSignature>
      <noticeDate>01/08/2024</noticeDate>
      <signature>Benjamin D. Vice</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
