<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/ncen" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0505</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001166258</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
        <fileNumber>811-21043</fileNumber>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2026-03-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Pioneer High Income Fund, Inc.</registrantFullName>
      <investmentCompFileNo>811-21043</investmentCompFileNo>
      <registrantCik>0001166258</registrantCik>
      <registrantLei>5493001GCNPC0XWPCF03</registrantLei>
      <registrantstreet1>60 State Street</registrantstreet1>
      <registrantcity>Boston</registrantcity>
      <registrantzipCode>02109</registrantzipCode>
      <registrantstate>US-MA</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>617-422-4947</registrantphoneNumber>
      <websites>
        <website webpage="www.pioneerinvestments.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Equiniti Trust Company, LLC</officeName>
          <officeAddress1>6201 15th Avenue</officeAddress1>
          <officeCity>Brooklyn</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-NY"/>
          <officeRecordsZipCode>11219</officeRecordsZipCode>
          <officePhone>800-937-5449</officePhone>
          <booksRecordsDesc>Records related to its functions as shareholder servicing and transfer agent.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Pioneer High Income Fund, Inc.</officeName>
          <officeAddress1>60 State Street</officeAddress1>
          <officeCity>Boston</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-MA"/>
          <officeRecordsZipCode>02109</officeRecordsZipCode>
          <officePhone>617-422-4947</officePhone>
          <booksRecordsDesc>Records related to its functions as Registrant.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>The Bank of New York Mellon</officeName>
          <officeAddress1>240 Greenwich Street</officeAddress1>
          <officeCity>New York</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-NY"/>
          <officeRecordsZipCode>10286</officeRecordsZipCode>
          <officePhone>212-495-1784</officePhone>
          <booksRecordsDesc>Records related to its functions as custodian and sub-administrator.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Victory Capital Management Inc.</officeName>
          <officeAddress1>15935 La Cantera Parkway</officeAddress1>
          <officeCity>San Antonio</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-TX"/>
          <officeRecordsZipCode>78256</officeRecordsZipCode>
          <officePhone>877-660-4400</officePhone>
          <booksRecordsDesc>Records related to its functions as investment adviser and administrator.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Victory Capital Services, Inc.</officeName>
          <officeAddress1>4900 Tiedeman Road</officeAddress1>
          <officeAddress2>4th Floor</officeAddress2>
          <officeCity>Brooklyn</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-OH"/>
          <officeRecordsZipCode>44144</officeRecordsZipCode>
          <officePhone>216-898-2400</officePhone>
          <booksRecordsDesc>Records related to its functions as principal underwriter.</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>Y</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="The Pioneer Funds"/>
      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Benjamin M. Friedman</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21321"/>
            <fileNumberInfo fileNumber="811-21409"/>
            <fileNumberInfo fileNumber="811-21654"/>
            <fileNumberInfo fileNumber="811-22014"/>
            <fileNumberInfo fileNumber="811-22987"/>
            <fileNumberInfo fileNumber="811-23699"/>
            <fileNumberInfo fileNumber="811-24018"/>
            <fileNumberInfo fileNumber="811-24019"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Craig C. MacKay</directorName>
          <crdNumber>002008771</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21321"/>
            <fileNumberInfo fileNumber="811-21409"/>
            <fileNumberInfo fileNumber="811-21654"/>
            <fileNumberInfo fileNumber="811-22014"/>
            <fileNumberInfo fileNumber="811-22987"/>
            <fileNumberInfo fileNumber="811-23699"/>
            <fileNumberInfo fileNumber="811-24018"/>
            <fileNumberInfo fileNumber="811-24019"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>David C. Brown</directorName>
          <crdNumber>004104294</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-04852"/>
            <fileNumberInfo fileNumber="811-07852"/>
            <fileNumberInfo fileNumber="811-08979"/>
            <fileNumberInfo fileNumber="811-22696"/>
            <fileNumberInfo fileNumber="811-22987"/>
            <fileNumberInfo fileNumber="811-24018"/>
            <fileNumberInfo fileNumber="811-24019"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Diane Durnin</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-07912"/>
            <fileNumberInfo fileNumber="811-21321"/>
            <fileNumberInfo fileNumber="811-21409"/>
            <fileNumberInfo fileNumber="811-21654"/>
            <fileNumberInfo fileNumber="811-22014"/>
            <fileNumberInfo fileNumber="811-22987"/>
            <fileNumberInfo fileNumber="811-23699"/>
            <fileNumberInfo fileNumber="811-24018"/>
            <fileNumberInfo fileNumber="811-24019"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Fred J. Ricciardi</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21321"/>
            <fileNumberInfo fileNumber="811-21409"/>
            <fileNumberInfo fileNumber="811-21654"/>
            <fileNumberInfo fileNumber="811-22014"/>
            <fileNumberInfo fileNumber="811-22987"/>
            <fileNumberInfo fileNumber="811-23699"/>
            <fileNumberInfo fileNumber="811-24018"/>
            <fileNumberInfo fileNumber="811-24019"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>John E. Baumgardner, Jr.</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21321"/>
            <fileNumberInfo fileNumber="811-21409"/>
            <fileNumberInfo fileNumber="811-21654"/>
            <fileNumberInfo fileNumber="811-22014"/>
            <fileNumberInfo fileNumber="811-22987"/>
            <fileNumberInfo fileNumber="811-23699"/>
            <fileNumberInfo fileNumber="811-24018"/>
            <fileNumberInfo fileNumber="811-24019"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Lorraine H. Monchak</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21321"/>
            <fileNumberInfo fileNumber="811-21409"/>
            <fileNumberInfo fileNumber="811-21654"/>
            <fileNumberInfo fileNumber="811-22014"/>
            <fileNumberInfo fileNumber="811-22987"/>
            <fileNumberInfo fileNumber="811-23699"/>
            <fileNumberInfo fileNumber="811-24018"/>
            <fileNumberInfo fileNumber="811-24019"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Thomas J. Perna</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21321"/>
            <fileNumberInfo fileNumber="811-21409"/>
            <fileNumberInfo fileNumber="811-21654"/>
            <fileNumberInfo fileNumber="811-22014"/>
            <fileNumberInfo fileNumber="811-22987"/>
            <fileNumberInfo fileNumber="811-23699"/>
            <fileNumberInfo fileNumber="811-24018"/>
            <fileNumberInfo fileNumber="811-24019"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Sean Fox</ccoName>
          <crdNumber>003131615</crdNumber>
          <ccoStreet1>4900 Tiedeman Road</ccoStreet1>
          <ccoStreet2>4th Floor</ccoStreet2>
          <ccoCity>Brooklyn</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-OH"/>
          <ccoZipCode>44144</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>Y</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <securityMatterSeriesInfo isRegistrantSubmittedMatter="Y"/>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>ADVEST</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-21409</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000000010</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>9695001WG07FSAHCYE36</principalUnderwriterLei>
          <principalUnderWriterCountry>FR</principalUnderWriterCountry>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
        <principalUnderwriter>
          <principalUnderwriterName>JANNEY MONTGOMERY SCOTT LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-00462</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000000463</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>549300QQRY1JCFQHYS08</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-PA"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
        <principalUnderwriter>
          <principalUnderwriterName>KEYBANC CAPITAL MARKETS INC.</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-30177</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000000566</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>2EQWV0180Z211YVAD813</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-OH"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
        <principalUnderwriter>
          <principalUnderwriterName>MERRILL LYNCH, PIERCE, FENNER &amp; SMITH INC.</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-7221</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000007691</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>8NAV47T0Y26Q87Y0QP81</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-NY"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
        <principalUnderwriter>
          <principalUnderwriterName>RBC CAPITAL MARKETS, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-45411</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000031194</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>549300LCO2FLSSVFFR64</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-NY"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
        <principalUnderwriter>
          <principalUnderwriterName>Stifel, Nicolaus &amp; Company, Incorporated</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-1447</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000000793</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>5WUVMA08EYG4KEUPW589</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-MO"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
        <principalUnderwriter>
          <principalUnderwriterName>UBS Securities LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-022651</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000007654</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>T6FIZBDPKLYJKFCRVK44</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-NY"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
        <principalUnderwriter>
          <principalUnderwriterName>Victory Capital Services, Inc.</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-047577</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000037059</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>5493007YCZV03392KX12</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-OH"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>Y</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Deloitte &amp; Touche LLP</publicAccountantName>
          <pcaobNumber>34</pcaobNumber>
          <publicAccountantLei>549300FJV7IV1ZHGAV28</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantCountry="US" publicAccountantState="US-MA"/>
        </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>Pioneer High Income Fund, Inc.</mgmtInvFundName>
        <mgmtInvLei>5493001GCNPC0XWPCF03</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <numAuthorizedClass>0</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <fundType>N/A</fundType>
        <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 10f-3 (17 CFR 270.10f-3)</relyOnRuleType>
          <relyOnRuleType>Rule 12d1-1 (17 CFR 270.12d1-1)</relyOnRuleType>
          <relyOnRuleType>Rule 15a-4 (17 CFR 270.15a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4 (17 CFR 270.18f-4)</relyOnRuleType>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Victory Capital Management Inc.</investmentAdviserName>
            <investmentAdviserFileNo>801-46878</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000106189</investmentAdviserCrdNo>
            <investmentAdviserLei>549300YNO08S1SH3I683</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-MA" investmentAdviserCountry="US"/>
            <investmentAdviserHired isInvestmentAdviserHired="Y">
              <investmentAdviserStartDate>2025-04-01</investmentAdviserStartDate>
            </investmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>Equiniti Trust Company, LLC</transferAgentName>
            <transferAgentFileNo>084-00416</transferAgentFileNo>
            <transferAgentLei>254900TS5EWP83BEOU02</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-NY" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>Bloomberg Finance L.P.</pricingServiceName>
            <pricingServiceLei>5493001KJTIIGC8Y1R12</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Intercontinental Exchange, Inc.</pricingServiceName>
            <pricingServiceLei>5493000F4ZO33MV32P92</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-GA" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>JPMorgan Chase &amp; Co.</pricingServiceName>
            <pricingServiceLei>8I5DZWZKVSZI1NUHU748</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>LSEG Data &amp; Analytics</pricingServiceName>
            <pricingServiceLei>213800QAUUUP6I445N30</pricingServiceLei>
            <pricingServiceCountry>GB</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv Transaction Services Limited</pricingServiceName>
            <pricingServiceLei>549300SDDJE84DDJNB30</pricingServiceLei>
            <pricingServiceCountry>GB</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>S&amp;P Global Market Intelligence</pricingServiceName>
            <pricingServiceLei>Y6X4K52KMJMZE7I7MY94</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>Banco Bilbao Vizcaya Argentaria SA</custodianName>
            <custodianLei>K8MS7FD7N5Z2WQ51AZ71</custodianLei>
            <custodianCountry>ES</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Banco Nacional De Mexico S.A.</custodianName>
            <custodianLei>2SFFM4FUIE05S37WFU55</custodianLei>
            <custodianCountry>MX</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Bank Handlowy w Warszawie Spolka Akcyjna</custodianName>
            <custodianLei>XLEZHWWOI4HFQDGL4793</custodianLei>
            <custodianCountry>PL</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Citibank N.A. Argentina Branch</custodianName>
            <custodianLei>E57ODZWZ7FF32TWEFA76</custodianLei>
            <custodianCountry>AR</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Citibank N.A., Jakarta Branch</custodianName>
            <custodianLei>E57ODZWZ7FF32TWEFA76</custodianLei>
            <custodianCountry>ID</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>EUROCLEAR BANK SA/NV</custodianName>
            <custodianLei>549300OZ46BRLZ8Y6F65</custodianLei>
            <custodianCountry>BE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)</custodyType>
          </custodian>
          <custodian>
            <custodianName>HSBC Bank PLC (UK)</custodianName>
            <custodianLei>MP6I5ZYZBEU3UXPYFY54</custodianLei>
            <custodianCountry>GB</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Nordea Bank Abp - Norway Branch</custodianName>
            <custodianLei>529900ODI3047E2LIV03</custodianLei>
            <custodianCountry>NO</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
            <custodianLei>HPFHU0OQ28E4N0NFVK49</custodianLei>
            <custodianStateCountry custodianState="US-NY" 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>Equiniti Trust Company, LLC</shareholderServiceAgentName>
            <shareholderServiceAgentLei>254900TS5EWP83BEOU02</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-NY" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>N</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>The Bank of New York Mellon</adminName>
            <adminLei>HPFHU0OQ28E4N0NFVK49</adminLei>
            <adminStateCountry adminState="US-NY" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>Y</isAdminSubAdmin>
          </admin>
          <admin>
            <adminName>Victory Capital Management Inc.</adminName>
            <adminLei>549300YNO08S1SH3I683</adminLei>
            <adminStateCountry adminState="US-TX" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>Y</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>Credit Agricole Securities (USA) Inc.</brokerDealerName>
            <brokerDealerFileNo>008-13753</brokerDealerFileNo>
            <brokerDealerCrdNo>000000190</brokerDealerCrdNo>
            <brokerDealerLei>549300WO2DKF0Q3YMV43</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Amundi Distributor US, Inc.</brokerDealerName>
            <brokerDealerFileNo>008-41256</brokerDealerFileNo>
            <brokerDealerCrdNo>000024497</brokerDealerCrdNo>
            <brokerDealerLei>549300OSI141GCUW7776</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-MA" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00000000</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <brokers>
          <broker>
            <brokerName>J.P. Morgan Securities LLC</brokerName>
            <brokerFileNo>008-35008</brokerFileNo>
            <brokerCrdNo>000000079</brokerCrdNo>
            <brokerLei>ZBUT11V806EZRVTWT807</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2113.00000000</grossCommission>
          </broker>
          <broker>
            <brokerName>INSTINET, LLC</brokerName>
            <brokerFileNo>008-23669</brokerFileNo>
            <brokerCrdNo>000007897</brokerCrdNo>
            <brokerLei>549300MGMN3RKMU8FT57</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1.00000000</grossCommission>
          </broker>
          <broker>
            <brokerName>BARCLAYS CAPITAL, INC.</brokerName>
            <brokerFileNo>008-41342</brokerFileNo>
            <brokerCrdNo>000019714</brokerCrdNo>
            <brokerLei>AC28XWWI3WIBK2824319</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>79.00000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>2193.00000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>J.P. Morgan Securities LLC</principalName>
            <principalFileNo>008-35008</principalFileNo>
            <principalCrdNo>000000079</principalCrdNo>
            <principalLei>ZBUT11V806EZRVTWT807</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>47864713.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>GOLDMAN SACHS &amp; CO. LLC</principalName>
            <principalFileNo>008-00129</principalFileNo>
            <principalCrdNo>000000361</principalCrdNo>
            <principalLei>FOR8UP27PHTHYVLBNG30</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>56080066.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>JEFFERIES LLC</principalName>
            <principalFileNo>008-15074</principalFileNo>
            <principalCrdNo>000002347</principalCrdNo>
            <principalLei>58PU97L1C0WSRCWADL48</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>25669428.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>CitiGroup Global Markets Inc.</principalName>
            <principalFileNo>008-08177</principalFileNo>
            <principalCrdNo>000007059</principalCrdNo>
            <principalLei>MBNUM2BPBDO7JBLYG310</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>28630194.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Merrill Lynch, Pierce, Fenner &amp; Smith Incorporated</principalName>
            <principalFileNo>008-07221</principalFileNo>
            <principalCrdNo>000007691</principalCrdNo>
            <principalLei>8NAV47T0Y26Q87Y0QP81</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>15866678.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>MORGAN STANLEY &amp; CO. LLC</principalName>
            <principalFileNo>008-15869</principalFileNo>
            <principalCrdNo>000008209</principalCrdNo>
            <principalLei>9R7GPTSO7KV3UQJZQ078</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>37476085.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BNP PARIBAS SECURITIES CORP.</principalName>
            <principalFileNo>008-32682</principalFileNo>
            <principalCrdNo>000015794</principalCrdNo>
            <principalLei>RCNB6OTYUAMMP879YW96</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>14421451.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BARCLAYS CAPITAL, INC.</principalName>
            <principalFileNo>008-41342</principalFileNo>
            <principalCrdNo>000019714</principalCrdNo>
            <principalLei>AC28XWWI3WIBK2824319</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>23680307.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>JANE STREET CAPITAL, LLC</principalName>
            <principalFileNo>008-52275</principalFileNo>
            <principalCrdNo>000103782</principalCrdNo>
            <principalLei>549300ZM16HMPEPNV857</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>17703347.00000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Wells Fargo Securities LLC</principalName>
            <principalFileNo>008-65876</principalFileNo>
            <principalCrdNo>000126292</principalCrdNo>
            <principalLei>VYVVCKR63DVZZN70PB21</principalLei>
            <principalStateCountry principalState="US-NC" principalCountry="US"/>
            <principalTotalPurchaseSale>24240328.00000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>388052500.00000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>115496446.00000000</mnthlyAvgNetAssets>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Common Stock</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="PHT"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <isRepurchaseSecurity>N</isRepurchaseSecurity>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>39.52000000</managementFee>
      <netOperatingExpenses>149.20000000</netOperatingExpenses>
      <marketPricePerShare>N/A</marketPricePerShare>
      <netAssetValuePerShare>0.08000000</netAssetValuePerShare>
    </closedEndManagementInvestment>
    <attachmentsTab>
      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
      <isMaterialAmendments>false</isMaterialAmendments>
      <isInstDefiningRights>false</isInstDefiningRights>
      <isNewOrAmendedInvAdvContracts>false</isNewOrAmendedInvAdvContracts>
      <isInfoItem405>false</isInfoItem405>
      <isCodeOfEthics>false</isCodeOfEthics>
    </attachmentsTab>
    <signature registrantSignedName="Pioneer High Income Fund, Inc." signedDate="2026-06-12" signature="Carol D. Trevino" title="Treasurer"/>
  </formData>
</edgarSubmission>
