<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/ncen" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0404</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0000862021</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
        <fileNumber>811-06068</fileNumber>
      </filer>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-1A</investmentCompanyType>
    </filerInfo>
    <seriesClass>
      <reportSeriesClass>
        <rptSeriesClassInfo>
          <seriesId>S000011990</seriesId>
          <classInfo>
            <classId>C000172515</classId>
          </classInfo>
          <classInfo>
            <classId>C000172518</classId>
          </classInfo>
          <classInfo>
            <classId>C000172513</classId>
          </classInfo>
          <classInfo>
            <classId>C000193052</classId>
          </classInfo>
          <classInfo>
            <classId>C000212223</classId>
          </classInfo>
          <classInfo>
            <classId>C000172516</classId>
          </classInfo>
          <classInfo>
            <classId>C000172519</classId>
          </classInfo>
          <classInfo>
            <classId>C000172517</classId>
          </classInfo>
          <classInfo>
            <classId>C000172512</classId>
          </classInfo>
          <classInfo>
            <classId>C000172520</classId>
          </classInfo>
          <classInfo>
            <classId>C000172514</classId>
          </classInfo>
          <classInfo>
            <classId>C000032709</classId>
          </classInfo>
          <classInfo>
            <classId>C000212221</classId>
          </classInfo>
          <classInfo>
            <classId>C000212222</classId>
          </classInfo>
        </rptSeriesClassInfo>
      </reportSeriesClass>
    </seriesClass>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2023-04-30" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>AB FIXED INCOME SHARES INC</registrantFullName>
      <investmentCompFileNo>811-06068</investmentCompFileNo>
      <registrantCik>0000862021</registrantCik>
      <registrantLei>5493006YWHO7MNK2U579</registrantLei>
      <registrantstreet1>ALLIANCEBERNSTEIN LP</registrantstreet1>
      <registrantstreet2>1345 AVENUE OF THE AMERICAS</registrantstreet2>
      <registrantcity>NEW YORK</registrantcity>
      <registrantzipCode>10105</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>212-969-1000</registrantphoneNumber>
      <websites>
        <website webpage="www.abfunds.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>State Street Bank and Trust Company</officeName>
          <officeAddress1>1 Lincoln Street</officeAddress1>
          <officeCity>Boston</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-MA"/>
          <officeRecordsZipCode>02111</officeRecordsZipCode>
          <officePhone>617-786-3000</officePhone>
          <booksRecordsDesc>Custody and Accounting Records</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="ALLIANCEBE"/>
      <registrantClassificationType>N-1A</registrantClassificationType>
      <totalSeries>1</totalSeries>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Jorge A. Bermudez</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-23799"/>
            <fileNumberInfo fileNumber="811-06730"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Garry L. Moody</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-23799"/>
            <fileNumberInfo fileNumber="811-00126"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Jeanette W. Loeb</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-23799"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-06554"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Michael J. Downey</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-23799"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-04791"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Onur Erzan</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-23799"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-01716"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Nancy P. Jacklin</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-23799"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-00134"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Carol C. McMullen</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-23799"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-08188"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Marshall C. Turner, Jr.</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-23799"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-09687"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Jennifer Friedland</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>501 Commerce St</ccoStreet1>
          <ccoCity>Nashville</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-TN"/>
          <ccoZipCode>37203</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>Y</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>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>AllianceBernstein Investments, Inc.</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-30851</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000014549</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>0000000000</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-TN"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Ernst &amp; Young LLP</publicAccountantName>
          <pcaobNumber>42</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantCountry="US" publicAccountantState="US-NY"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <isPaymentDividend>N</isPaymentDividend>
    </registrantInfo>
    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>AB Government Money Market Portfolio</mgmtInvFundName>
        <mgmtInvSeriesId>S000011990</mgmtInvSeriesId>
        <mgmtInvLei>5493006YWHO7MNK2U579</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <numAuthorizedClass>14</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
          <sharesOutstanding sharesOutstandingClassName="Class C" sharesOutstandingClassId="C000172515" sharesOutstandingTickerSymbol="AECXX"/>
          <sharesOutstanding sharesOutstandingClassName="Class 1" sharesOutstandingClassId="C000172513" sharesOutstandingTickerSymbol="AGRXX"/>
          <sharesOutstanding sharesOutstandingClassName="Premium Class" sharesOutstandingClassId="C000212223" sharesOutstandingTickerSymbol="GMPXX"/>
          <sharesOutstanding sharesOutstandingClassName="Class I" sharesOutstandingClassId="C000172516" sharesOutstandingTickerSymbol="AIEXX"/>
          <sharesOutstanding sharesOutstandingClassName="Class K" sharesOutstandingClassId="C000172517" sharesOutstandingTickerSymbol="AEKXX"/>
          <sharesOutstanding sharesOutstandingClassName="Advisor Class" sharesOutstandingClassId="C000172512" sharesOutstandingTickerSymbol="AEYXX"/>
          <sharesOutstanding sharesOutstandingClassName="Institutional Class" sharesOutstandingClassId="C000172520" sharesOutstandingTickerSymbol="GMOXX"/>
          <sharesOutstanding sharesOutstandingClassName="Class A" sharesOutstandingClassId="C000172514" sharesOutstandingTickerSymbol="AEAXX"/>
          <sharesOutstanding sharesOutstandingClassName="Class AB" sharesOutstandingClassId="C000032709" sharesOutstandingTickerSymbol="MYMXX"/>
          <sharesOutstanding sharesOutstandingClassName="Select Class" sharesOutstandingClassId="C000212221" sharesOutstandingTickerSymbol="GMSXX"/>
          <sharesOutstanding sharesOutstandingClassName="Investor Class" sharesOutstandingClassId="C000212222" sharesOutstandingTickerSymbol="GMNXX"/>
        </sharesOutstandings>
        <fundTypes>
          <fundType>Money Market 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 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4))</relyOnRuleType>
          <relyOnRuleType>Rule 22d-1 (17 CFR 270.22d-1)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>AllianceBernstein L.P.</investmentAdviserName>
            <investmentAdviserFileNo>801-56720</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000108477</investmentAdviserCrdNo>
            <investmentAdviserLei>0JK55UGWSWNF3X7KLQ85</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-TN" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>AllianceBernstein Investor Services, Inc.</transferAgentName>
            <transferAgentFileNo>084-01187</transferAgentFileNo>
            <transferAgentLei>N/A</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-TX" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>Y</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>Vertical Management Systems, Inc.</pricingServiceName>
            <pricingServiceLei>95-4373305</pricingServiceLei>
            <pricingServiceIdNumberDesc>Tax ID</pricingServiceIdNumberDesc>
            <pricingServiceStateCountry pricingServiceState="US-NJ" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Standard &amp; Poor's Financial Services LLC</pricingServiceName>
            <pricingServiceLei>549300U4VWNITEKO2881</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>PricingDirect Inc.</pricingServiceName>
            <pricingServiceLei>549300WIC0TOJ7N7GD54</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Services, Inc.</pricingServiceName>
            <pricingServiceLei>13-3668779</pricingServiceLei>
            <pricingServiceIdNumberDesc>Tax ID</pricingServiceIdNumberDesc>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>IHS Markit Ltd.</pricingServiceName>
            <pricingServiceLei>549300HLPTRASHS0E726</pricingServiceLei>
            <pricingServiceCountry>GB</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Bloomberg L.P.</pricingServiceName>
            <pricingServiceLei>549300B56MD0ZC402L06</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv US Holdings Inc.</pricingServiceName>
            <pricingServiceLei>549300NF240HXJO7N016</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-CT" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>State Street Bank and Trust Company</custodianName>
            <custodianLei>571474TGEMMWANRLN572</custodianLei>
            <custodianStateCountry custodianState="US-MA" 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>AllianceBernstein Investor Services, Inc.</shareholderServiceAgentName>
            <shareholderServiceAgentLei>13-3211780</shareholderServiceAgentLei>
            <shareholderServiceIdNumberDesc>Tax ID</shareholderServiceIdNumberDesc>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-TX" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>Y</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>AllianceBernstein L.P.</adminName>
            <adminLei>0JK55UGWSWNF3X7KLQ85</adminLei>
            <adminStateCountry adminState="US-TN" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>Sanford C. Bernstein Limited</brokerDealerName>
            <brokerDealerFileNo>N/A</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>54930049G8WQ5OOUSD19</brokerDealerLei>
            <brokerDealerCountry>GB</brokerDealerCountry>
            <brokerDealerCommission>0.00000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Sanford C. Bernstein &amp; Co., LLC</brokerDealerName>
            <brokerDealerFileNo>8-52942</brokerDealerFileNo>
            <brokerDealerCrdNo>000104474</brokerDealerCrdNo>
            <brokerDealerLei>549300I7JYZHT7D5CO04</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00000000</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <aggregateCommission>0.00000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>Mizuho Securities USA LLC</principalName>
            <principalFileNo>8-37710</principalFileNo>
            <principalCrdNo>000019647</principalCrdNo>
            <principalLei>7TK5RJIZDFROZCA6XF66</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>242268062687.69000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>J.P. Morgan Securities LLC</principalName>
            <principalFileNo>8-35008</principalFileNo>
            <principalCrdNo>000000079</principalCrdNo>
            <principalLei>ZBUT11V806EZRVTWT807</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>39892622723.37000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>CIBC World Markets Corp.</principalName>
            <principalFileNo>8-18333</principalFileNo>
            <principalCrdNo>000000630</principalCrdNo>
            <principalLei>549300445CON3DBMU275</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>36900000000.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>ANZ Securities, Inc.</principalName>
            <principalFileNo>8-47390</principalFileNo>
            <principalCrdNo>000036654</principalCrdNo>
            <principalLei>54930002PP1OBF1UXP39</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>161682172150.03000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>State Street Bank and Trust Company</principalName>
            <principalFileNo>N/A</principalFileNo>
            <principalCrdNo>N/A</principalCrdNo>
            <principalLei>571474TGEMMWANRLN572</principalLei>
            <principalStateCountry principalState="US-MA" principalCountry="US"/>
            <principalTotalPurchaseSale>880802000000.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Standard Chartered Securities (North America) LLC</principalName>
            <principalFileNo>8-66397</principalFileNo>
            <principalCrdNo>000130847</principalCrdNo>
            <principalLei>5493003GCX71N8988W38</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>34823701744.11000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>SMBC Nikko Securities America, Inc.</principalName>
            <principalFileNo>8-43852</principalFileNo>
            <principalCrdNo>000028602</principalCrdNo>
            <principalLei>6PJDTY319315T5LR2241</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>244750000000.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BofA Securities, Inc.</principalName>
            <principalFileNo>8-69787</principalFileNo>
            <principalCrdNo>000283942</principalCrdNo>
            <principalLei>549300HN4UKV1E2R3U73</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>51566132787.79000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>TD Securities (USA) LLC</principalName>
            <principalFileNo>8-36747</principalFileNo>
            <principalCrdNo>000018476</principalCrdNo>
            <principalLei>SUVUFHICNZMP2WKHG940</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>50415603906.98000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BNP Paribas Securities Corp.</principalName>
            <principalFileNo>8-32682</principalFileNo>
            <principalCrdNo>000015794</principalCrdNo>
            <principalLei>RCNB6OTYUAMMP879YW96</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>23229249402.24000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>1802016355786.46000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <dailyAvgNetAssets>13747201709.49000000</dailyAvgNetAssets>
        <hasLineOfCredit>N</hasLineOfCredit>
        <isInterfundLending>N</isInterfundLending>
        <isInterfundBorrowing>N</isInterfundBorrowing>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="AB FIXED INCOME SHARES INC" signedDate="2023-06-28" signature="Joseph Mantineo" title="Treasurer and Chief Financial Officer"/>
  </formData>
</edgarSubmission>
