PAGE  1
000 A000000 04/30/2005
000 C000000 830487
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 Y
000 H000000 N
000 I000000 6.1
000 J000000 U
001 A000000 MUNICIPAL HIGH INCOME FUND INC
001 B000000 811-5497
001 C000000 8004512010
002 A000000 125 BROAD ST
002 B000000 NEWYORK
002 C000000 NY
002 D010000 10004
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
SIGNATURE   JOE PARASCONDOLA                             
TITLE       ASST CONTROLLER