<?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>0001542153</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000897802</issuerCik>
      <issuerName>SPECIAL OPPORTUNITIES FUND, INC.</issuerName>
      <secFileNumber>811-07528</secFileNumber>
      <issuerAddress>
        <com:street1>615 EAST MICHIGAN STREET</com:street1>
        <com:city>MILWAUKEE</com:city>
        <com:stateOrCountry>WI</com:stateOrCountry>
        <com:zipCode>53202</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>877-607-0414</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Focus Partners Wealth</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Preferred</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Charles Schwab Corp</name>
        <address>
          <com:street1>3000 Schwab Way</com:street1>
          <com:city>Westlake</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76262</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>769</noOfUnitsSold>
      <aggregateMarketValue>19101.00</aggregateMarketValue>
      <noOfUnitsOutstanding>2235775</noOfUnitsOutstanding>
      <approxSaleDate>03/25/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Preferred</securitiesClassTitle>
      <acquiredDate>10/26/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3949</amountOfSecuritiesAcquired>
      <paymentDate>10/26/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Focus Partners Wealth LLC</name>
        <address>
          <com:street1>One Boston Place, 11th Floor</com:street1>
          <com:street2>201 Washington St</com:street2>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02108</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunity Fund Preferred</securitiesClassTitle>
      <saleDate>01/22/2026</saleDate>
      <amountOfSecuritiesSold>353</amountOfSecuritiesSold>
      <grossProceeds>8871.24</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Focus Partners Wealth LLC</name>
        <address>
          <com:street1>One Boston Place, 11th Floor,</com:street1>
          <com:street2>201 Washington St</com:street2>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02108</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunity Fund Preferred</securitiesClassTitle>
      <saleDate>02/20/2026</saleDate>
      <amountOfSecuritiesSold>155</amountOfSecuritiesSold>
      <grossProceeds>3890.50</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Focus Partners Wealth LLC</name>
        <address>
          <com:street1>One Boston Place, 11th Floor,</com:street1>
          <com:street2>201 Washington St</com:street2>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02108</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunity Fund Preferred</securitiesClassTitle>
      <saleDate>02/25/2026</saleDate>
      <amountOfSecuritiesSold>5652</amountOfSecuritiesSold>
      <grossProceeds>141808.68</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Focus Partners Wealth LLC</name>
        <address>
          <com:street1>One Boston Place, 11th Floor,</com:street1>
          <com:street2>201 Washington St</com:street2>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02108</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunity Fund Preferred</securitiesClassTitle>
      <saleDate>03/06/2026</saleDate>
      <amountOfSecuritiesSold>15427</amountOfSecuritiesSold>
      <grossProceeds>389377.48</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Shares being sold from acct: L Yoo &amp; D Yoo TTEE The Yoo Family Trust</remarks>
    <noticeSignature>
      <noticeDate>03/25/2026</noticeDate>
      <signature>Jeremy Wilson Authorized Agent for Focus Partners Wealth LLC</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
