<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001665198</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Shares New</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>09/30/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000826020</issuerCik>
        <issuerName>Saba Capital Income &amp; Opportunities Fund</issuerName>
        <issuerCusip>78518H202</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>SABA CAPITAL INCOME &amp; OPPORTUNITIES FUND</com:street1>
          <com:street2>7337 E. DOUBLETREE RANCH ROAD, STE 100</com:street2>
          <com:city>SCOTTSDALE</com:city>
          <com:stateOrCountry>AZ</com:stateOrCountry>
          <com:zipCode>85258</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Kovitz Investment Group Partners, LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>2471071.64</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>2471071.64</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2471071.64</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.8</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Saba Capital Income &amp; Opportunities Fund</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>SABA CAPITAL INCOME &amp; OPPORTUNITIES FUND, 7337 E. DOUBLETREE RANCH ROAD, STE 100, SCOTTSDALE, ARIZONA, 85258</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Kovitz Investment Group Partners, LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>71 SOUTH WACKER DRIVE, SUITE 1860, CHICAGO, IL 6060</principalBusinessOfficeOrResidenceAddress>
        <citizenship>DELAWARE</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>2,471,071.64</amountBeneficiallyOwned>
        <classPercent>5.8</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>2,471,071.64</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>2,471,071.64</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Kovitz Investment Group Partners, LLC</reportingPersonName>
      <signatureDetails>
        <signature>Jeremy Wilson</signature>
        <title>Chief Compliance Officer</title>
        <date>10/29/2024</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
