<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/ncen" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0201</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001162028</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
        <fileNumber>811-10575</fileNumber>
      </filer>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2019-10-31" isReportPeriodLt12="Y"/>
    <registrantInfo>
      <registrantFullName>ALLIANCE CALIFORNIA MUNICIPAL INCOME FUND</registrantFullName>
      <investmentCompFileNo>811-10575</investmentCompFileNo>
      <registrantCik>0001162028</registrantCik>
      <registrantLei>JV4YC0A4K1WHT66OF372</registrantLei>
      <registrantstreet1>ALLIANCEBERNSTEIN LP</registrantstreet1>
      <registrantstreet2>1345 AVENUE OF THE AMERICAS</registrantstreet2>
      <registrantcity>NEW YORK</registrantcity>
      <registrantzipCode>10105</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>212-969-1000</registrantphoneNumber>
      <websites>
        <website webpage="www.abfunds.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>State Street Bank and Trust Company</officeName>
          <officeAddress1>1 Lincoln Street</officeAddress1>
          <officeCity>Boston</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-MA"/>
          <officeRecordsZipCode>02111</officeRecordsZipCode>
          <officePhone>617-786-3000</officePhone>
          <booksRecordsDesc>Custody and Accounting Records</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>Y</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="ALLIANCEBE"/>
      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Garry L. Moody</directorName>
          <crdNumber>000000000</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-07391"/>
            <fileNumberInfo fileNumber="811-06068"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-09687"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Marshall C. Turner, Jr.</directorName>
          <crdNumber>000000000</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-06068"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-07391"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-08403"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Michael J. Downey</directorName>
          <crdNumber>000000000</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-07391"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-06068"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-07732"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Carol C. McMullen</directorName>
          <crdNumber>000000000</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-06068"/>
            <fileNumberInfo fileNumber="811-07391"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-10221"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Nancy P. Jacklin</directorName>
          <crdNumber>000000000</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-07391"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-06068"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Earl D. Weiner</directorName>
          <crdNumber>000000000</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-07391"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-05088"/>
            <fileNumberInfo fileNumber="811-06068"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-21034"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Robert M. Keith</directorName>
          <crdNumber>002309907</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-10221"/>
            <fileNumberInfo fileNumber="811-05398"/>
            <fileNumberInfo fileNumber="811-21034"/>
            <fileNumberInfo fileNumber="811-08403"/>
            <fileNumberInfo fileNumber="811-01716"/>
            <fileNumberInfo fileNumber="811-06554"/>
            <fileNumberInfo fileNumber="811-06068"/>
            <fileNumberInfo fileNumber="811-02383"/>
            <fileNumberInfo fileNumber="811-09687"/>
            <fileNumberInfo fileNumber="811-07916"/>
            <fileNumberInfo fileNumber="811-10573"/>
            <fileNumberInfo fileNumber="811-00134"/>
            <fileNumberInfo fileNumber="811-00126"/>
            <fileNumberInfo fileNumber="811-08426"/>
            <fileNumberInfo fileNumber="811-07618"/>
            <fileNumberInfo fileNumber="811-07707"/>
            <fileNumberInfo fileNumber="811-00204"/>
            <fileNumberInfo fileNumber="811-21497"/>
            <fileNumberInfo fileNumber="811-08188"/>
            <fileNumberInfo fileNumber="811-03131"/>
            <fileNumberInfo fileNumber="811-06730"/>
            <fileNumberInfo fileNumber="811-04791"/>
            <fileNumberInfo fileNumber="811-07391"/>
            <fileNumberInfo fileNumber="811-07732"/>
            <fileNumberInfo fileNumber="811-05088"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Vincent S. Noto</ccoName>
          <crdNumber>000000000</crdNumber>
          <ccoStreet1>1345 Avenue of the Americas</ccoStreet1>
          <ccoCity>New York</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-NY"/>
          <ccoZipCode>10105</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <securityMatterSeriesInfo isRegistrantSubmittedMatter="Y">
        <seriesInfo seriesName="N/A" seriesId="N/A"/>
      </securityMatterSeriesInfo>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Ernst &amp; Young LLP</publicAccountantName>
          <pcaobNumber>42</pcaobNumber>
          <publicAccountantLei>00000000000000000000</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantCountry="US" publicAccountantState="US-NY"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <isPaymentDividend>N</isPaymentDividend>
    </registrantInfo>
    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Preferred stock</description>
          <securityClassTitle>Variable Rate MuniFund Term Preferred Shares</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XXXX" commonStockTickerSymbol="N/A"/>
          </commonStocks>
        </securityRelatedItem>
        <securityRelatedItem>
          <description>Preferred stock</description>
          <securityClassTitle>Alliance California Municipal Income Fund, Inc. Series M</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XXXX" commonStockTickerSymbol="N/A"/>
          </commonStocks>
        </securityRelatedItem>
        <securityRelatedItem>
          <description>Preferred stock</description>
          <securityClassTitle>Alliance California Municipal Income Fund, Inc. Series T</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XXXX" commonStockTickerSymbol="N/A"/>
          </commonStocks>
        </securityRelatedItem>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Alliance California Municipal Income Fund</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="AKP"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <isRepurchaseSecurity>N</isRepurchaseSecurity>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>0</managementFee>
      <netOperatingExpenses>0</netOperatingExpenses>
      <marketPricePerShare>0.00000000</marketPricePerShare>
      <netAssetValuePerShare>0</netAssetValuePerShare>
    </closedEndManagementInvestment>
    <signature registrantSignedName="ALLIANCE CALIFORNIA MUNICIPAL INCOME FUND" signedDate="2020-01-09" signature="Joseph Mantineo" title="Treasurer and Chief Financial Officer"/>
  </formData>
</edgarSubmission>