UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

OMB APPROVAL
OMB Number: 3235-0578
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FORM N-Q

QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED
MANAGEMENT INVESTMENT COMPANY

Investment Company Act File Number: 811-10377

Registrant Name: PIMCO Municipal Income Fund

Address of Principal Executive Offices: 1345 Avenue of the Americas New York, New York 10105

Name and Address of Agent for Service: Lawrence G. Altadonna – 1345 Avenue of the Americas New York, New York 10105

Registrant's telephone number, including area code: 212-739-3371

Date of Fiscal Year End: 4/30/2006

Date of Reporting Period: 7/31/2005

Form N-Q is to be used by the registered management investment company, other than a small business investment company registered on Form N-5 (§§ 239.24 and 274.5 of this chapter), to file reports with the Commission, not later than 60 days after the close of the first and third fiscal quarters, pursuant to rule 30b 1-5 under the Investment Company Act of 1940 (17 CFR 270.30b1-5). The Commission may use the information provided on Form N-Q in its regulatory, disclosure review, inspection, and policymaking roles.

A registrant is required to disclose the information specified by Form N-Q, and the Commission will make this information public. A registrant is not required to the collection of information contained in Form N-Q unless the Form displays a currently valid Office of Management and Budget ("OMB") control number. Please direct comments concerning the accuracy of the information collection burden estimate and any suggestions for reducing the burden to the Secretary, Securities and Exchange Commission, 450 Fifth Street, NW, Washington, DC 20549-0609. The OMB has reviewed this collection of information under the clearance requirements of 44 U.S.C. § 3507.

1




Item 1. Schedule of Investments 

PIMCO Municipal Income Fund 

Schedule of Investments
July 31, 2005 (unaudited) 

Principal
Amount
(000)

Credit Rating
(Moody's/S&P)
Value*
Municipal Bonds & Notes—89.9%
Alabama—3.6%

$ 2,500 Birmingham Baptist Medical Center, Baptist Health System,
5.875%, 11/15/24, Ser. A
Baa1/NR $2,650,725

9,900 Daphne Special Care Facs. Financing Auth. Rev.,
zero coupon, 8/15/28 (Pre-refunded @ 100, 8/15/08) (b)
Aaa/AAA 8,863,371

8,000 Huntsville Health Care Auth., 5.75%, 6/1/31, Ser. A A2/NR 8,492,720



20,006,816
Alaska—1.1%

6,000 Northern Tobacco Securitization Corp., 5.50%, 6/1/29 Baa3/BBB 6,104,100
Arizona—0.4%

2,000 Apache Cnty. Indl. Dev. Auth., Pollution Control Rev., Tucson
Electric Power Co., 5.875%, 3/1/33
Ba1/B+ 2,000,260
California—2.1%

10,000 Golden State Tobacco Securitization Corp. Rev.,
6.75%, 6/1/39, Ser. 2003-A-1
Baa3/BBB 11,505,500
Colorado—2.4%


Denver Health & Hospital Auth. Healthcare Rev., Ser. A,


2,000 5.375%, 12/1/28 Baa3/BBB 2,018,640

1,000 6.00%, 12/1/23 Baa3/BBB 1,053,590

12,400 Health Facs. Auth. Retirement Facs. Rev.,
zero coupon, 7/15/24
NR/AAA 5,103,592

4,965 Northwest Parkway Public Highway Auth.,
7.125%, 6/15/41, Ser. D
Ba1/BB+ 5,358,724



13,534,546
Connecticut—0.2%

1,000 State Dev. Auth. Pollution Control Rev., Conn. Light & Power,
5.85%, 9/1/28
Baa1/BBB- 1,064,920
District of Columbia—1.1%

5,610 Tobacco Settlement Financing Corp., 6.25%, 5/15/24 Baa3/BBB 6,058,688
Florida—1.8%

9,000 Highlands Cnty. Health Facs. Auth. Rev., Adventist Health System,
6.00%, 11/15/31, Ser. A
A2/A 9,824,940
Georgia—2.0%

Municipal Electric Auth. Power Rev. (MBIA-IBC),


9,700 5.50%, 1/1/20 Aaa/AAA 10,911,045

300 5.50%, 1/1/20, Ser. Z (Pre-refunded @ 100, 1/1/13 ) (b) NR/AAA 340,098



11,251,143
Illinois—11.8%


10,115 Chicago Board of Education, GO,
zero coupon, 12/1/31, Ser. A (FGIC)
Aaa/AAA 2,842,416

9,080 Chicago, GO, 5.375%, 1/1/34, Ser. A (FGIC) Aaa/AAA 9,646,047

2,000 Chicago Water Rev.,
5.25%, 11/1/27 (FGIC) (Pre-refunded @ 102, 11/1/07) (b)
Aaa/AAA 2,140,640

Dev. Finance Auth. Hospital Rev., Adventist Health System,


5,000 5.50%, 11/15/29 A2/A 5,194,150

1,260 5.65%, 11/15/24 A2/A 1,325,696

Educational Facs. Auth. Rev., Chicago Univ.,


190 5.25%, 7/1/41 Aa1/AA 201,385

4,810 5.25%, 7/1/41 (Pre-refunded @ $101, 7/1/11) (b) Aa1/AA 5,314,218

1


Principal
Amount
(000)

Credit Rating
(Moody's/S&P)
Value*

$ 1,115 Educational Facs. Auth. Rev., Midwestern Univ.,
5.50%, 5/15/18, Ser. B
NR/A- $1,162,856

Health Facs. Auth. Rev., Decatur Memorial Hospital,


3,000 5.75%, 10/1/24 A2/A 3,164,970

Health Facs. Auth. Rev., Silver Cross Hospital,


5,425 5.50%, 8/15/25 NR/A- 5,564,694

Lake Cnty. Community High School Dist., GO, Ser. B (FGIC),


5,000 zero coupon, 2/1/19 Aaa/AAA 2,731,800

5,000 zero coupon, 2/1/20 Aaa/AAA 2,593,700

5,690 zero coupon, 2/1/22 Aaa/AAA 2,652,906

7,345 Regional Transportation Auth. Rev.,
5.50%, 6/1/23, Ser. B (FGIC)
Aaa/AAA 8,554,575

3,000 State Sales Tax Rev., 5.125%, 6/15/20 Aa3/AAA 3,202,260

5,000 Univ. Rev., Auxiliary Fac. System, 5.25%, 4/1/32, Ser. B (FGIC) Aaa/AAA 5,241,250

4,000 Winnebago Boone ETC Cntys., Rock Valley Community College, GO,
5.30%, 10/1/18 (FGIC)
Aaa/NR 4,247,760



65,781,323
Indiana—1.8%

6,500 Carmel School Building Corp.,
5.00%, 7/15/22 (MBIA)
Aaa/AAA 6,838,520

1,225 Richland Beanblossom School Building Corp.,
5.00%, 1/15/22 (FGIC)
Aaa/AA- 1,280,688

1,825 Zionsville Community Schools Building Corp. Rev.,
5.00%, 7/15/27, Ser. A (FSA)
NR/AAA 1,930,522



10,049,730
Kansas—3.8%

Wichita Hospital Rev.,


5,000 5.625%, 11/15/31, Ser. III NR/A+ 5,325,350

14,370 6.25%, 11/15/24, Ser. XI NR/A+ 15,686,148



21,011,498
Kentucky—0.8%

3,845 Dev. Finance Auth. Hospital Rev.,
6.00%, 10/1/19
A3/A 4,244,265
Louisiana—7.4%

10,000 Local Gov't Environmental Facs., Community Dev. Auth. Rev.,
6.55%, 9/1/25 (ACA)
NR/A 11,546,400

27,895 Tobacco Settlement Financing Corp. Rev.,
5.875%, 5/15/39, Ser. B
Baa3/BBB 29,528,531



41,074,931
Maryland—0.2%

1,150 Baltimore Water Project Rev., 5.125%, 7/1/42, Ser. A (FGIC) Aaa/AAA 1,206,166
Michigan—4.6%

Detroit, GO, Ser. A-1 (MBIA),


1,000 5.375%, 4/1/15 Aaa/AAA 1,100,150

1,000 5.375%, 4/1/17 Aaa/AAA 1,093,200

5,650 Forest Hills Public Schools, GO,
5.25%, 5/1/18 (Pre-refunded @ $100, 5/1/10) (b)
Aa2/NR 6,148,048

3,000 Mount Clemens Community School Dist., GO, 5.00%, 5/1/31 Aa2/AA 3,098,790

50 Royal Oak Hospital Finance Auth., William Beaumont Hospital,
5.25%, 11/15/35, Ser. M (MBIA)
Aaa/AAA 52,112

4,000 State Hospital Fac. Rev., Detroit Medical Center,
6.25%, 8/15/13
Ba3/BB- 3,999,920

2,000 State Strategic Fund Ltd. Obligation Rev., Detroit Edison Pollution
Control Co., 5.45%, 9/1/29
A3/BBB+ 2,108,680

3,000 Taylor Tax Increment Finance Auth.,
5.375%, 5/1/17 (FSA)
Aaa/AAA 3,262,590

6,255 Wayne Charter Cnty. Airport Fac. Rev., 6.75%, 12/1/15 NR/NR 4,910,863



25,774,353

2


Principal
Amount
(000)

Credit Rating
(Moody's/S&P)
Value*
Minnesota—0.6%

Agricultural & Economic Dev. Board Rev., Health Care System,


$ 95 6.375%, 11/15/29 A2/A $106,944

2,905 6.375%, 11/15/29 (Pre-refunded @ $101, 11/15/10) (b) A2/A 3,353,009



3,459,953
Missouri—0.4%

2,500 Interstate 470 & 350 Transportation Dev., Motranson Rev.,
6.35%, 5/1/22
NR/NR 2,555,100
Nevada—1.4%

3,000 Clark Cnty. Airport Rev., 5.25%, 7/1/34, Ser. B (FGIC) Aaa/AAA 3,155,250

4,250 Truckee Meadows Water Auth. Rev., 5.25%, 7/1/34, Ser. A (FSA) Aaa/AAA 4,467,643



7,622,893
New Hampshire—0.6%

3,000 State Business Finance Auth. Pollution Control Rev., Conn. Light
& Power Co., 5.85%, 12/1/22
Baa1/BBB- 3,203,070
New Jersey—4.0%

Camden Cnty. Improvement Auth. Rev., Cooper Health System,


490 5.60%, 2/15/07 Baa3/BBB 496,223

875 6.00%, 2/15/27 Baa3/BBB 895,046

Economic Dev. Auth. Rev., Arbor Glen,


2,510 5.875%, 5/15/16 NR/NR 2,555,858

490     5.875%, 5/15/16, Ser. A (Pre-refunded @ 102, 5/15/09) (b) NR/NR 545,208

16,550 Economic Dev., Auth. Rev., Kapkowski Landfill Project,


5.75%, 4/1/31 Baa3/NR 17,752,689



22,245,024
New Mexico—0.4%

2,500 Farmington Pollution Control Rev., Public Service Co., 5.80%, 4/1/22 Baa2/BBB 2,545,200
New York—1.3%

New York City Municipal Water Finance Auth., Water & Sewer System Rev.,


1,120 5.00%, 6/15/37, Ser. D Aa2/AA+ 1,181,521

3,000 5.00%, 6/15/39, Ser. A Aa2/AA+ 3,151,050

2,875 Westchester Cnty. Health Care Corp. Rev.,
5.875%, 11/1/25, Ser. A
Ba2/B 2,882,389



7,214,960
North Carolina—0.6%

3,000 State Facs. Finance Agcy. Rev., Duke Univ. Project,
5.125%, 10/1/41, Ser. A
Aa1/AA+ 3,127,590
Ohio—1.2%

Lorain Cnty. Hospital Rev., Catholic Healthcare Partners,


2,500 5.625%, 10/1/17 Aa3/AA- 2,725,050

2,565 5.75%, 10/1/18 Aa3/AA- 2,801,467

1,235 State Turnpike Rev., 5.50%, 2/15/15 Aa3/AA 1,352,412



6,878,929
Pennsylvania—4.2%

5,780 Allegheny Cnty. Hospital Dev. Auth. Rev.,
9.25%, 11/15/30, Ser. B
B1/B 6,933,110

1,000 Allegheny Cnty. Indl. Dev. Auth. Rev., USX Corp.,
5.60%, 9/1/30
Baa1/BBB+ 1,044,280

1,095 Allegheny Cnty. Port Auth. Rev., 5.25%, 3/1/20 (FGIC) Aaa/AAA 1,179,534

2,575 Delaware Cnty. Auth. College Rev., Neumann College, 5.80%, 10/1/17 NR/BBB- 2,736,118

4,610 Philadelphia Hospital & Higher Education Fac. Hospital Rev.,
Temple Univ. Hospital, 6.625%, 11/15/23, Ser. A
Baa2/BBB 4,665,043

6,200 State Higher Educational Fac. Auth. Rev., UPMC Health System,
6.00%, 1/15/31, Ser. A
NR/A+ 6,838,848



23,396,933
Puerto Rico—0.3%

$ 1,600 Electric Power Auth. Rev., 5.125%, 7/1/29, Ser. NN A3/A- $1,686,576

3


Principal
Amount
(000)

Credit Rating
(Moody's/S&P)
Value*
Rhode Island—3.5%

$ 18,000 Tobacco Settlement Financing Corp. Rev., 6.25%, 6/1/42, Ser. A Baa3/BBB $19,340,280
South Carolina—4.9%

Greenwood Cnty. Hospital Rev., Self Memorial Hospital,


3,500 5.50%, 10/1/21 A2/A 3,669,015

2,000 5.50%, 10/1/26 A2/A 2,096,580

3,000 Jobs Economic Dev. Auth. Hospital Facs. Rev., Georgetown
Memorial Hospital, 5.375%, 2/1/30 (Radian)
NR/AA 3,159,120

15,600 Tobacco Settlement Rev., 6.375%, 5/15/30, Ser. B Baa3/BBB 18,256,836



27,181,551
Tennessee—1.6%

9,320 Memphis Health Educational & Housing Fac., Wesley Housing
Corp. Project, 6.95%, 1/1/20 (a)
NR/NR 9,190,214
Texas—12.0%

1,750 Austin Convention Enterprises, Inc.,
5.75%, 1/1/32, Ser. B
A3/NR 1,818,180

4,000 Austin Water & Wastewater System Rev.,
5.25%, 5/15/31, Ser. A & B (FSA)
Aaa/AAA 4,192,480

2,935 Bell Cnty. Health Fac. Dev. Corp., Buckner Retirement Fac.,
5.25%, 11/15/19
NR/A- 3,005,381

10,000 Coppell Independent School Dist., GO,
zero coupon, 8/15/29 (PSF-GTD)
NR/AAA 3,131,400

2,865 Corpus Christi Refinance & Improvement, GO,
5.375%, 3/1/18 (FSA)
Aaa/AAA 3,100,274

3,680 Duncanville Independent School Dist., GO,
5.25%, 2/15/32, Ser. B (PSF-GTD)
Aaa/AAA 3,907,350

5,000 Harris Cnty. Health Facs. Dev. Corp., Christus Health,
5.375%, 7/1/29, Ser. A (MBIA)
Aaa/AAA 5,311,700

7,000 Harris Cnty. Health Facs. Dev. Corp., Memorial Hermann Healthcare,
6.375%, 6/1/29
A2/A 7,780,570

1,840 Houston Water Conveyance System, CP,
6.25%, 12/15/12, Ser. J (AMBAC)
Aaa/AAA 2,149,065

2,000 Mansfield Independent School Dist., GO,
5.25%, 2/15/23 (PSF-GTD)
Aaa/AAA 2,130,120

4,380 Southlake Parks Dev. Corp., Sales Tax Rev.,
5.60%, 8/15/31 (AMBAC) (Pre-refunded @ 100, 2/15/11) (b)
Aaa/AAA 4,706,704

19,990 State Turnpike Auth. Rev.,
zero coupon, 8/15/25, Ser. A (AMBAC)
Aaa/AAA 7,866,465

4,530 State Water Financial Assistance, GO, 5.30%, 8/1/18, Ser. A Aa1/AA 4,883,431

4,920 University of Texas, Permanent Univ. Fund, 5.00%, 7/1/26, Ser. B Aaa/AAA 5,206,147

7,450 Water Dev. Board Rev., 5.125%, 7/15/18 Aaa/AAA 7,648,319



66,837,586
Utah—1.3%

7,000 Salt Lake Cnty. Hospital Rev., IHC Health Services,
5.125%, 2/15/33 (AMBAC)
Aaa/AAA 7,305,550
Washington—2.6%

Cowlitz Cnty. School Dist., GO, (FSA),


910 5.625%, 12/1/14 NR/NR 1,023,259

985 5.625%, 12/1/14 (Pre-refunded @ $100, 12/01/11) (b) NR/NR 1,108,184

1,225 5.625%, 12/1/16 (Pre-refunded @ $100, 12/01/11) (b) Aaa/NR 1,378,198

Kent, GO, (MBIA)


3,415 5.375%, 12/1/20 NR/NR 3,708,588

1,585 5.375%, 12/1/20, (Pre-refunded @ $101, 12/01/10) (b) NR/NR 1,758,542

5,420 King Cnty. School Dist., GO,
5.25%, 12/1/21, Ser. A (MBIA)
Aaa/AAA 5,823,356



14,800,127

4


Principal
Amount
(000)

Credit Rating
(Moody's/S&P)
Value*
Wisconsin—3.9%

Badger Tobacco Asset Corp.,


$ 5,000 5.75%, 6/1/12 Baa3/BBB $5,455,600

9,785 6.00%, 6/1/17 Baa3/BBB 10,402,433

3,515 State, GO, 5.00%, 5/1/22, Ser. A (FGIC) Aaa/AAA 3,714,406

2,230 State Health & Educational Facs. Auth. Rev.,
Kenosha Hospital & Medical Center, 5.625%, 5/15/29
NR/A 2,300,892



21,873,331
Total Municipal Bonds & Notes (cost—$465,750,623)
500,958,046
Variable Rate Notes (c)(d)(e)—6.4%
Hawaii—0.3%

1,388 City & Cnty. of Honolulu Rev.,
14.60%, 7/1/23, Ser. 400 (FGIC)
Aaa/NR 1,770,242
Illinois—1.2%

2,902 Cook Cnty., GO, 14.68%, 11/15/28, Ser. 458 (FGIC) Aaa/NR 3,429,768

2,765 Educational Facs. Auth. Rev., 13.673%, 7/1/38 NR/AA 3,179,557



6,609,325
Massachusetts—0.5%

2,000 State Health & Educational Facs. Auth. Rev.,
16.863%, 7/1/32
NR/NR 2,953,200
New York—1.3%

6,500 New York City Municipal Water Finance Auth. Rev.,
6.997%, 6/15/26
NR/AA+ 7,090,200
Tennessee—0.5%

2,000 Memphis Electric System Rev.,
14.685%, 12/1/11, Ser. 880 (MBIA)
Aaa/NR 2,891,700
Texas—2.2%

Harris Cnty. Health Fac. Dev. Corp. Rev.,


8,988 8.16%, 7/1/21, Ser. 357 (MBIA) Aaa/NR 10,108,061

1,720 14.783%, 2/15/26 NR/AA- 2,081,682



12,189,743
Washington—0.4%

1,800 Seattle, GO, 15.23%, 12/15/28, Ser. 348 Aa1/NR 2,058,390
    Total Variable Rate Notes (cost—$29,095,336)
35,562,800
Variable Rate Demand Notes (d)(f)—2.9%
District of Columbia—0.8%

4,500 John F. Kennedy Ctr. Performing Arts Rev.,
2.30%, 8/3/05 (AMBAC)
VMIG1/A-1+ 4,500,000
Massachusetts—0.9%

5,060 State Health & Educational Facs. Auth. Rev.,
2.26%, 8/4/05
NR/A-1+ 5,060,000
New York—0.3%

300 New York City Municipal Water Finance Auth. Rev.,
2.23%, 8/1/05, Ser. C
VMIG1/A-1+ 300,000

300 New York City Transitional Finance Auth., GO,
2.26%, 8/1/05, Ser. H-7
VMIG1/A-1 300,000

1,075 New York City Transitional Finance Auth. Rev.,


2.30%, 8/3/05, Ser. 2E VMIG1/A-1+ 1,075,000



1,675,000
Pennsylvania—0.6%

3,100 Univ. of Pittsburgh Rev., 2.37%, 8/3/05, Ser. A VMIG1/A-1+ 3,100,000
South Dakota—0.3%

1,730 State Housing Dev. Auth. Rev.,
2.25%, 8/4/05, Ser. C-2
VMIG1/A-1+ 1,730,000
    Total Variable Rate Demand Notes (cost—$16,065,000)
16,065,000

5


Principal
Amount
(000)

Credit Rating
(Moody's/S&P)
Value*
U.S. Treasury Bills (g)—0.9%

$ 5,265 2.95%-3.038%, 9/15/05 (cost—5,244,615) Aaa/AAA $5,244,547
    Total Investments before options written (cost—$516,155,574)—100.1%
557,830,393
Options Written (h)—(0.1)%
Contracts




Call options—(0.0)%

U.S. Treasury Notes 10 yr. Futures, Chicago Board of Trade,


12 Strike price $112, expires 8/26/05
(3,000)

1,448 Strike price $113, expires 8/26/05
(113,125)



(116,125)

Put Options—(0.1)%


U.S. Treasury Bond Futures, Chicago Board of Trade,


(1,120 ) Strike price $113, expires 8/26/05
(367,500)
    Total Options Written (premiums received—$1,909,678)
(483,625)
    Total Investments net of options written (cost—$514,245,896)—100.0%
$557,346,768

6


Other Investments: 

Futures contracts outstanding at July 31, 2005: 

Type
Notional
Value
(000)
Expiration
Date
Unrealized
Appreciation
Short: U.S. Treasury 30 Year Bond
$ (23,900 ) 9/21/05 $ 487,500

Notes to Schedule of Investments: 

*  

Portfolio securities and other financial instruments for which market quotations are readily available are stated at market value. Portfolio securities and other financial instruments for which market quotations are not readily available or if a development/event occurs that may significantly impact the value of a security maybe fair-valued, in good faith, pursuant to guidelines established by the Board of Trustees. The Fund's investments are valued daily by an independent pricing service. The independent pricing service uses information provided by market makers or estimates of market values obtained from yield data relating to investments or securities with similar characteristics. Exchange traded options and futures, are valued at the settlement price determined by the relevant exchange. Short-term investments maturing in 60 days or less are valued at amortized cost, if their original maturity was 60 days or less, or by amortizing their value on the 61st day prior to maturity, if the original term to maturity exceeded 60 days. The prices used by the Fund's to value securities may differ from the value that would be realized if the securities were sold. The Fund's net asset value is determined daily at the close of regular trading (normally 4:00 p.m. Eastern time) on the New York Stock Exchange. 

(a) 

Illiquid security. 

(b) 

Pre-refunded bonds are collateralized by U.S. Government or other eligible securities which are held in escrow and used to pay principal and interest and retire the bonds at the earliest refunding date. 

(c) 

144A Security - Security exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration, typically only to qualified institutional buyers. 

(d) 

Variable Rate Notes - Instruments whose interest rates change on a specified date (such as a coupon date or interest payment date) and/or whose interest rates vary with changes in a designated base rate (such as the prime interest rate). The rate shown is the rate in effect at July 31, 2005. 

(e) 

Residual Interest/Tax Exempt Municipal Bonds - The interest rate shown bears an inverse relationship to the interest rate on another security or the value of an index. 

(f) 

Maturity date shown is date of next call. 

(g) 

All or partial amount segregated as collateral for futures contracts. 

(h) 

Non-income producing. 

Glossary: 

ACA - insured by American Capital Access Holding Ltd. 

AMBAC - insured by American Municipal Bond Assurance Corp. 

CP - Certificates of Participation 

FGIC - insured by Financial Guaranty Insurance Co. 

FSA - insured by Financial Security Assurance, Inc. 

GO - General Obligation Bond 

GTD - Guaranteed 

IBC - insured by Insurance Bond Certificate 

MBIA - insured by Municipal Bond Investors Assurance 

NR - Not Rated 

PSF- Public School Fund 

Radian - insured by Radian Guaranty, Inc. 

7


Item 2. Controls and Procedures

(a) The registrant's President and Chief Executive Officer and Principal Financial Officer have concluded that the registrant's disclosure controls and procedures (as defined in Rule 30a-2(c) under the Investment Company Act of 1940, as amended are effective based on their evaluation of these controls and procedures as of a date within 90 days of the filing date of this document.

(b) There were no significant changes in the registrant's internal controls or in factors that could affect these controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.

Item 3. Exhibits

(a) Exhibit 99.302 Cert. – Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.




SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Registrant: PIMCO Municipal Income Fund

By /s/ Brian S. Shlissel
President & Chief Executive Officer

Date: September 26, 2005

By /s/ Lawrence G. Altadonna
Treasurer, Principal Financial & Accounting Officer

Date: September 26, 2005

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dated indicated.

By /s/ Brian S. Shlissel
President & Chief Executive Officer

Date: September 26, 2005

By /s/ Lawrence G. Altadonna
Treasurer, Principal Financial & Accounting Officer

Date: September 26, 2005