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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>ARKANSAS DEV FIN AUTH ENVIRONMENTAL REVENUE</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>ARLINGTON TX HGR EDU FIN CORP EDU REVENUE</name>
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          <isin value="US041806FV73"/>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2046-08-15</maturityDt>
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      <invstOrSec>
        <name>ASTORIA OR HOSP FACS AUTH</name>
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          <isin value="US046279CT02"/>
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        <fairValLevel>2</fairValLevel>
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        <name>ASTORIA OR HOSP FACS AUTH</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>ATLANTA GA DEV AUTH SENIOR HLTH CARE FACS REVENUE</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>BL Train Holdings West LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>BEAUREGARD PARISH LA REVENUE</name>
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        <fairValLevel>2</fairValLevel>
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        <name>BERKS CNTY PA MUNI AUTH</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>BLACK BELT ENERGY GAS DIST AL GAS PROJECT REVENUE</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>BLACK DESERT PUB INFRASTRUCTURE DIST UT SPL ASSMNT</name>
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        <fairValLevel>2</fairValLevel>
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        <name>BLACK RIDGE INFRASTRUCTURE FING DIST UT SPL ASSMNT</name>
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        <fairValLevel>2</fairValLevel>
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          <isin value="US09217JAD00"/>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>BREVARD CNTY FL HLTH FACS AUTH REVENUE</name>
        <lei>N/A</lei>
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          <isin value="US107416QP79"/>
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        <assetCat>DBT</assetCat>
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        <fairValLevel>2</fairValLevel>
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        <name>BROWARD CNTY FL PORT FACS REVENUE</name>
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          <isin value="US11506KFK25"/>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>BUCKEYE OH TOBACCO SETTLEMENT FING AUTH</name>
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        <fairValLevel>2</fairValLevel>
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        <name>BUCKS CNTY PA INDL DEV AUTH HOSP REVENUE</name>
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        <fairValLevel>2</fairValLevel>
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        <name>BUFFALO &amp; ERIE CNTY NY INDL LAND DEV CORP REVENUE</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>BUILD NYC RESOURCE CORP NY REVENUE</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>BUILD NYC RESOURCE CORP NY REVENUE</name>
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        <fairValLevel>2</fairValLevel>
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        <name>DALLAS TX AREA RAPID TRANSIT SALES TAX REVENUE</name>
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        <name>DESERET PUBLIC INFRASTRUCTURE DIST #2 UT SPL ASSESSMENT</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>TULSA OK MUNI ARPT TRUST TRUSTEES</name>
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        <fairValLevel>2</fairValLevel>
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        <name>TULSA OK MUNI ARPT TRUST TRUSTEES</name>
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        <fairValLevel>2</fairValLevel>
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        <name>TUSCARAWAS CNTY OH ECON DEV &amp;FIN ALLIANCE HGR EDU FACS REV</name>
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        <fairValLevel>2</fairValLevel>
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        <name>UPPER SAN JUAN CO HLTH SVC DIST HLTH CARE SVCS ENTERPRISE RE</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>VERK INDL REGL PUBLIC INFRASTRUCTURE DIST UT TAX</name>
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        <fairValLevel>2</fairValLevel>
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        <name>VLG FL CDD #13 SPL ASSMNT REVENUE</name>
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        <fairValLevel>2</fairValLevel>
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        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>3901649.20000000</valUSD>
        <pctVal>0.086000862067</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2048-02-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.37500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>WISCONSIN ST HLTH &amp; EDUCTNL FACS AUTH REVENUE</name>
        <lei>549300ISNGXS0VHGVD41</lei>
        <title>Wisconsin Health &amp; Educational Facilities Authority</title>
        <cusip>97712JJF1</cusip>
        <identifiers>
          <isin value="US97712JJF12"/>
        </identifiers>
        <balance>2380000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2480881.30000000</valUSD>
        <pctVal>0.054684037326</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2059-08-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>WISCONSIN ST HLTH &amp; EDUCTNL FACS AUTH LEASE RENTAL REVENUE</name>
        <lei>549300ISNGXS0VHGVD41</lei>
        <title>Wisconsin Health &amp; Educational Facilities Authority</title>
        <cusip>97712WAA2</cusip>
        <identifiers>
          <isin value="US97712WAA27"/>
        </identifiers>
        <balance>7320000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>7245669.79000000</valUSD>
        <pctVal>0.159710372782</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2035-09-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>WISCONSIN ST HLTH &amp; EDUCTNL FACS AUTH LEASE RENTAL REVENUE</name>
        <lei>549300ISNGXS0VHGVD41</lei>
        <title>Wisconsin Health &amp; Educational Facilities Authority</title>
        <cusip>97712WAB0</cusip>
        <identifiers>
          <isin value="US97712WAB00"/>
        </identifiers>
        <balance>2425000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2400375.58000000</valUSD>
        <pctVal>0.052909515588</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2035-09-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>WOLF CREEK INFRASTRUCTURE FING DIST #1 UT SPL ASSMNT</name>
        <lei>N/A</lei>
        <title>Wolf Creek Infrastructure Financing District No 1</title>
        <cusip>977695AA3</cusip>
        <identifiers>
          <isin value="US977695AA31"/>
        </identifiers>
        <balance>6224934.95000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>6509475.48000000</valUSD>
        <pctVal>0.143483043757</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2044-12-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>DESSERTXPRESS ENTERPRISES</name>
        <lei>254900UTS074X7B9VE11</lei>
        <title>DESSERTXPRESS ENTERPRISES</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="ACI3BHMV7"/>
        </identifiers>
        <balance>1773486.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4433715.00000000</valUSD>
        <pctVal>0.097728753308</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerConditional desc="derivative" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>N/A</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>DesertXpress Enterprises LLC</issuerName>
                <issueTitle>DesertXpress Enterprises LLC</issueTitle>
                <identifiers>
                  <cusip value="000000000"/>
                  <other otherDesc="Internal Identifier" value="ACI3BHMV7"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>1.00000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2036-04-30</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>4433715.00000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="Monthly returns presented in Item B.5(a) have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-07-29</ncom:dateSigned>
      <ncom:nameOfApplicant>LORD ABBETT MUNICIPAL INCOME FUND INC</ncom:nameOfApplicant>
      <ncom:signature>Gina Andes</ncom:signature>
      <ncom:signerName>Gina Andes</ncom:signerName>
      <ncom:title>Interim Principal Financial Officer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
