content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001665198</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000897802</issuerCik>
        <issuerName>SPECIAL OPPORTUNITIES FUND, INC.</issuerName>
        <secFileNumber>811-07528</secFileNumber>
        <issuerAddress>
          <com:street1>C/O US BANCORP FUND SERVICES, LLC</com:street1>
          <com:street2>615 EAST MICHIGAN AVENUE</com:street2>
          <com:city>MILWAUKEE</com:city>
          <com:stateOrCountry>WI</com:stateOrCountry>
          <com:zipCode>53202</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>414-765-4319</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Kovitz Investment Group Partners, LLC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>245 Summer Street</com:street1>
            <com:city>Boston</com:city>
            <com:stateOrCountry>MA</com:stateOrCountry>
            <com:zipCode>02110</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>5986</noOfUnitsSold>
        <aggregateMarketValue>143783.72</aggregateMarketValue>
        <noOfUnitsOutstanding>2235775</noOfUnitsOutstanding>
        <approxSaleDate>01/10/2025</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Preferred</securitiesClassTitle>
        <acquiredDate>01/26/2022</acquiredDate>
        <natureOfAcquisitionTransaction>open Market Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>5986</amountOfSecuritiesAcquired>
        <paymentDate>01/26/2022</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Kovitz Investment Group Par</name>
          <address>
            <com:street1>71 S Wacker Dr Suite 1860,</com:street1>
            <com:city>Chicago</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60606</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund</securitiesClassTitle>
        <saleDate>10/09/2024</saleDate>
        <amountOfSecuritiesSold>161</amountOfSecuritiesSold>
        <grossProceeds>3767.40</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Kovitz Investment Group Par</name>
          <address>
            <com:street1>71 S Wacker Dr Suite 1860</com:street1>
            <com:city>Chicago</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60606</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund	</securitiesClassTitle>
        <saleDate>11/13/2024</saleDate>
        <amountOfSecuritiesSold>24</amountOfSecuritiesSold>
        <grossProceeds>582.91</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>shares are being sold on behalf of an underlying shareholder</remarks>
      <noticeSignature>
        <noticeDate>01/10/2025</noticeDate>
        <signature>/s/ Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Jeremy Wilson</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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text: 144
  0001665198
  XXXXXXXX
  LIVE
  0000897802
  SPECIAL OPPORTUNITIES FUND, INC.
  811-07528
  C/O US BANCORP FUND SERVICES, LLC
  615 EAST MICHIGAN AVENUE
  MILWAUKEE
  WI
  53202
  414-765-4319
  Kovitz Investment Group Partners, LLC
  10% Stockholder
  Common Stock
  Fidelity Brokerage Services LLC
  245 Summer Street
  Boston
  MA
  02110
  5986
  143783.72
  2235775
  01/10/2025
  NYSE
  Preferred
  01/26/2022
  open Market Purchase
  Open Market Purchase
  N
  5986
  01/26/2022
  Cash/Check
  N
  Kovitz Investment Group Par
  71 S Wacker Dr Suite 1860,
  Chicago
  IL
  60606
  Special Opportunities Fund
  10/09/2024
  161
  3767.40
  Kovitz Investment Group Par
  71 S Wacker Dr Suite 1860
  Chicago
  IL
  60606
  Special Opportunities Fund
  11/13/2024
  24
  582.91
  shares are being sold on behalf of an underlying shareholder
  01/10/2025
  /s/ Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Jeremy Wilson