<?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>0001665198</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>C/O ULTIMUS FUND SOLUTIONS, LLC</com:street1>
        <com:street2>225 PICTORIA DRIVE, SUITE 450</com:street2>
        <com:city>CINCINNATI</com:city>
        <com:stateOrCountry>OH</com:stateOrCountry>
        <com:zipCode>45246</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>414-765-4319</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Kovitz Investment Group Partners, LLC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>245 Summer Street</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02110</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>5652</noOfUnitsSold>
      <aggregateMarketValue>1.00</aggregateMarketValue>
      <noOfUnitsOutstanding>2235775</noOfUnitsOutstanding>
      <approxSaleDate>02/26/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Preferred</securitiesClassTitle>
      <acquiredDate>01/26/2022</acquiredDate>
      <natureOfAcquisitionTransaction>open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5652</amountOfSecuritiesAcquired>
      <paymentDate>01/26/2022</paymentDate>
      <natureOfPayment>Cash/Check</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Kovitz Investment Group Par</name>
        <address>
          <com:street1>71 S Wacker Dr Suite 1860</com:street1>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60606</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunities Fund</securitiesClassTitle>
      <saleDate>01/02/2026</saleDate>
      <amountOfSecuritiesSold>353</amountOfSecuritiesSold>
      <grossProceeds>8871.24</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Kovitz Investment Group Par</name>
        <address>
          <com:street1>71 S Wacker Dr</com:street1>
          <com:street2>Suite 1860</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60606</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunities Fund</securitiesClassTitle>
      <saleDate>02/20/2026</saleDate>
      <amountOfSecuritiesSold>155</amountOfSecuritiesSold>
      <grossProceeds>3890.50</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Kovitz Investment Group Par</name>
        <address>
          <com:street1>71 S Wacker Dr, Suite 1860</com:street1>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60606</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Special Opportunities Fund</securitiesClassTitle>
      <saleDate>11/26/2025</saleDate>
      <amountOfSecuritiesSold>63660</amountOfSecuritiesSold>
      <grossProceeds>1598502.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>shares are being sold on behalf of an underlying shareholder</remarks>
    <noticeSignature>
      <noticeDate>02/26/2026</noticeDate>
      <signature>Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Kovitz Investment Group Partners,</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
