INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of
Aberdeen Global Income Fund, Inc.:

Opinion on the Financial Statements
We have audited the accompanying statement of assets and
liabilities of Aberdeen Global Income Fund, Inc. (the Fund),
including the portfolio of investments, as of October 31, 2019,
the related statement of operations and cash flows for the year
then ended, the statements of changes in net assets for each
of the years in the two-year period then ended, and the related
notes (collectively, the financial statements) and the financial
highlights for each of the years in the five-year period then
ended. In our opinion, the financial statements and financial
highlights present fairly, in all material respects, the financial
position of the Fund as of October 31, 2019, the results of its
operations and its cash flows for the year then ended, the
changes in its net assets for each of the years in the two-year
period then ended, and the financial highlights for each of the
years in the five-year period then ended, in conformity with
U.S. generally accepted accounting principles.

Basis for Opinion
These financial statements and financial highlights are the
responsibility of the Fund's management. Our responsibility is
to express an opinion on these financial statements and
financial highlights based on our audits. We are a public
accounting firm registered with the Public Company
Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Fund in
accordance with the U.S. federal securities laws and the
applicable rules and regulations of the Securities and
Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of
the PCAOB. Those standards require that we plan and
perform the audit to obtain reasonable assurance about
whether the financial statements and financial highlights are
free of material misstatement, whether due to error or fraud.
Our audits included performing procedures to assess the risks
of material misstatement of the financial statements and
financial highlights, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial
statements and financial highlights. Such procedures also
included confirmation of securities owned as of October 31,
2019, by correspondence with the custodian, brokers, or by
other appropriate auditing procedures when replies from
brokers were not received. Our audits also included evaluating
the accounting principles used and significant estimates made
by management, as well as evaluating the overall presentation
of the financial statements and financial highlights. We believe
that our audits provide a reasonable basis for our opinion.

/s/ kpmg
We have served as the auditor of one or more Aberdeen
investment companies since 2009.
Philadelphia, Pennsylvania
December 27, 2019

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of
Aberdeen Global Income Fund, Inc.:

In planning and performing our audit of the financial
statements of Aberdeen Global Income Fund, Inc. (the "Fund")
as of and for the year ended October 31, 2019, in accordance
with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Fund's
internal control over financial reporting, including controls over
safeguarding securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of
Form    N-CEN, but not for the purpose of expressing an
opinion on the effectiveness of the Fund's internal control over
financial reporting. Accordingly, we express no such opinion.
Management of the Fund is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits
and related costs of controls. A company's internal control
over financial reporting is a process designed to provide
reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for
external purposes in accordance with generally accepted
accounting principles. A company's internal control over
financial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles,
and that receipts and expenditures of the company are being
made only in accordance with authorizations of management
and directors of the Fund and (3) provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of the company's
assets that could have a material effect on the financial
statements.
Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the
degree of compliance with policies or procedures may
deteriorate.
A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow
management or employees, in the normal course of
performing their assigned functions, to prevent or detect
misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control
over financial reporting, such that there is a reasonable
possibility that a material misstatement of the Fund's annual or
interim financial statements will not be prevented or detected
on a timely basis.
Our consideration of the Fund's internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies
in internal control that might be material weaknesses under
standards established by the Public Company Accounting
Oversight Board (United States). However, we noted no
deficiencies in the Fund's internal control over financial
reporting and its operation, including controls over
safeguarding securities that we consider to be a material
weakness as defined above as of October 31, 2019.

This report is intended solely for the information and use of
management and the Board of Directors of Aberdeen Global
Income Fund, Inc. and the Securities and Exchange
Commission and is not intended to be and should not be used
by anyone other than these specified parties.

/s/ kpmg
Philadelphia, Pennsylvania
December 27, 2019