SMITH BARNEY INCOME TRUST
                    388 Greenwich Street
                         22nd Floor
                  New York, New York 10013
                              

July 26, 1995

VIA EDGAR

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549

ATTN:          Office of Filings, Information and Consumer
Services

Re:       Smith Barney Income Trust - Smith Barney
Intermediate Maturity
          California Municipals Fund
          Request for Withdrawal of Pre-Effective Amendment
No. 1 to the Registration
          Statement on Form N-14.
          File No: 33-43446.

Ladies and Gentlemen:

On behalf of Smith Barney Income Trust, an open-end
investment company registered under the Investment Company
Act of 1940, as amended, we hereby request withdrawal of the
Pre-Effective Amendment No. 1 to the Registration Statement
on Form N-14 which was submitted for filing with the
Securities and Exchange Commission on July 24, 1995 and
filed on July 25, 1995 at 08:00 hours (Accession No.
0000091155-95-000215).  The reason for this withdrawal
request is that the filing was inadvertently submitted under
an incorrect  file number.

This request is made pursuant to Rule 477 (a) under the
Securities Act of 1933, as amended, in order to enable the
Registrant resubmit the filing under the correct file
number.

Sincerely,

/s/ Caren A. Cunningham
Caren A. Cunningham
Associate General Counsel
and Assistant Secretary