content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001649910</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
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      <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>Relative Value Partners Group, 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>12158</noOfUnitsSold>
        <aggregateMarketValue>158318.48</aggregateMarketValue>
        <noOfUnitsOutstanding>10798236</noOfUnitsOutstanding>
        <approxSaleDate>06/25/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock	</securitiesClassTitle>
        <acquiredDate>08/27/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Market Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market Purchase</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>167</amountOfSecuritiesAcquired>
        <paymentDate>08/27/2021</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock	</securitiesClassTitle>
        <acquiredDate>06/22/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Market Purchase	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market Purchase	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2688</amountOfSecuritiesAcquired>
        <paymentDate>06/22/2021</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock	</securitiesClassTitle>
        <acquiredDate>09/25/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Market Purchase	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market Purchase	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>209</amountOfSecuritiesAcquired>
        <paymentDate>09/25/2020</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock	</securitiesClassTitle>
        <acquiredDate>10/18/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Market Purchase	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market Purchase	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1001</amountOfSecuritiesAcquired>
        <paymentDate>10/18/2018</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock	</securitiesClassTitle>
        <acquiredDate>10/08/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Market Purchase	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market Purchase	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>501</amountOfSecuritiesAcquired>
        <paymentDate>10/08/2018</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock	</securitiesClassTitle>
        <acquiredDate>08/08/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Market Purchase	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market Purchase	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1601</amountOfSecuritiesAcquired>
        <paymentDate>08/08/2018</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock	</securitiesClassTitle>
        <acquiredDate>07/26/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Market Purchase	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market Purchase	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2170</amountOfSecuritiesAcquired>
        <paymentDate>07/26/2018</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock	</securitiesClassTitle>
        <acquiredDate>07/20/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Market Purchase	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market Purchase	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1600</amountOfSecuritiesAcquired>
        <paymentDate>07/20/2018</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock	</securitiesClassTitle>
        <acquiredDate>08/15/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Market Purchase	</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market Purchase	</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2221</amountOfSecuritiesAcquired>
        <paymentDate>08/15/2017</paymentDate>
        <natureOfPayment>Cash/Check</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Relative Value Partners Group, LLC</name>
          <address>
            <com:street1>1033 Skokie Boulevard</com:street1>
            <com:city>Northbrook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60062</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund, Inc.</securitiesClassTitle>
        <saleDate>05/10/2024</saleDate>
        <amountOfSecuritiesSold>1115</amountOfSecuritiesSold>
        <grossProceeds>14252.57</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Relative Value Partners Group, LLC</name>
          <address>
            <com:street1>1033 Skokie Boulevard</com:street1>
            <com:city>Northbrook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60062</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund, Inc.	</securitiesClassTitle>
        <saleDate>05/20/2024</saleDate>
        <amountOfSecuritiesSold>185</amountOfSecuritiesSold>
        <grossProceeds>2401.80</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Relative Value Partners Group, LLC</name>
          <address>
            <com:street1>1033 Skokie Boulevard</com:street1>
            <com:city>Northbrook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60062</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund, Inc.	</securitiesClassTitle>
        <saleDate>05/24/2024</saleDate>
        <amountOfSecuritiesSold>968</amountOfSecuritiesSold>
        <grossProceeds>12563.41</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Relative Value Partners Group, LLC</name>
          <address>
            <com:street1>1033 Skokie Boulevard</com:street1>
            <com:city>Northbrook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60062</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund, Inc.	</securitiesClassTitle>
        <saleDate>05/28/2024</saleDate>
        <amountOfSecuritiesSold>7667</amountOfSecuritiesSold>
        <grossProceeds>98366.11</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Relative Value Partners Group, LLC</name>
          <address>
            <com:street1>1033 Skokie Boulevard</com:street1>
            <com:city>Northbrook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60062</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund, Inc.	</securitiesClassTitle>
        <saleDate>05/30/2024</saleDate>
        <amountOfSecuritiesSold>10</amountOfSecuritiesSold>
        <grossProceeds>128.79</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Relative Value Partners Group, LLC</name>
          <address>
            <com:street1>1033 Skokie Boulevard</com:street1>
            <com:city>Northbrook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60062</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund, Inc.	</securitiesClassTitle>
        <saleDate>06/03/2024</saleDate>
        <amountOfSecuritiesSold>153</amountOfSecuritiesSold>
        <grossProceeds>1965.99</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Relative Value Partners Group, LLC</name>
          <address>
            <com:street1>1033 Skokie Boulevard</com:street1>
            <com:city>Northbrook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60062</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund, Inc.	</securitiesClassTitle>
        <saleDate>06/04/2024</saleDate>
        <amountOfSecuritiesSold>157</amountOfSecuritiesSold>
        <grossProceeds>2014.27</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Relative Value Partners Group, LLC</name>
          <address>
            <com:street1>1033 Skokie Boulevard</com:street1>
            <com:city>Northbrook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60062</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund, Inc.	</securitiesClassTitle>
        <saleDate>06/05/2024</saleDate>
        <amountOfSecuritiesSold>128</amountOfSecuritiesSold>
        <grossProceeds>1668.62</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Relative Value Partners Group, LLC</name>
          <address>
            <com:street1>1033 Skokie Boulevard</com:street1>
            <com:city>Northbrook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60062</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Special Opportunities Fund, Inc.	</securitiesClassTitle>
        <saleDate>06/11/2024</saleDate>
        <amountOfSecuritiesSold>278</amountOfSecuritiesSold>
        <grossProceeds>3611.74</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>Shares are being sold on behalf of an underlying shareholder.</remarks>
      <noticeSignature>
        <noticeDate>06/25/2024</noticeDate>
        <signature>/s/ Myra King, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Gregory Neer</signature>
      </noticeSignature>
    </formData>
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text: 144
  0001649910
  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
  Relative Value Partners Group, LLC
  10% Stockholder
  Common Stock
  Fidelity Brokerage Services LLC
  245 Summer Street
  Boston
  MA
  02110
  12158
  158318.48
  10798236
  06/25/2024
  NYSE
  Common Stock
  08/27/2021
  Market Purchase
  Market Purchase
  N
  167
  08/27/2021
  Cash/Check
  Common Stock
  06/22/2021
  Market Purchase
  Market Purchase
  N
  2688
  06/22/2021
  Cash/Check
  Common Stock
  09/25/2020
  Market Purchase
  Market Purchase
  N
  209
  09/25/2020
  Cash/Check
  Common Stock
  10/18/2018
  Market Purchase
  Market Purchase
  N
  1001
  10/18/2018
  Cash/Check
  Common Stock
  10/08/2018
  Market Purchase
  Market Purchase
  N
  501
  10/08/2018
  Cash/Check
  Common Stock
  08/08/2018
  Market Purchase
  Market Purchase
  N
  1601
  08/08/2018
  Cash/Check
  Common Stock
  07/26/2018
  Market Purchase
  Market Purchase
  N
  2170
  07/26/2018
  Cash/Check
  Common Stock
  07/20/2018
  Market Purchase
  Market Purchase
  N
  1600
  07/20/2018
  Cash/Check
  Common Stock
  08/15/2017
  Market Purchase
  Market Purchase
  N
  2221
  08/15/2017
  Cash/Check
  N
  Relative Value Partners Group, LLC
  1033 Skokie Boulevard
  Northbrook
  IL
  60062
  Special Opportunities Fund, Inc.
  05/10/2024
  1115
  14252.57
  Relative Value Partners Group, LLC
  1033 Skokie Boulevard
  Northbrook
  IL
  60062
  Special Opportunities Fund, Inc.
  05/20/2024
  185
  2401.80
  Relative Value Partners Group, LLC
  1033 Skokie Boulevard
  Northbrook
  IL
  60062
  Special Opportunities Fund, Inc.
  05/24/2024
  968
  12563.41
  Relative Value Partners Group, LLC
  1033 Skokie Boulevard
  Northbrook
  IL
  60062
  Special Opportunities Fund, Inc.
  05/28/2024
  7667
  98366.11
  Relative Value Partners Group, LLC
  1033 Skokie Boulevard
  Northbrook
  IL
  60062
  Special Opportunities Fund, Inc.
  05/30/2024
  10
  128.79
  Relative Value Partners Group, LLC
  1033 Skokie Boulevard
  Northbrook
  IL
  60062
  Special Opportunities Fund, Inc.
  06/03/2024
  153
  1965.99
  Relative Value Partners Group, LLC
  1033 Skokie Boulevard
  Northbrook
  IL
  60062
  Special Opportunities Fund, Inc.
  06/04/2024
  157
  2014.27
  Relative Value Partners Group, LLC
  1033 Skokie Boulevard
  Northbrook
  IL
  60062
  Special Opportunities Fund, Inc.
  06/05/2024
  128
  1668.62
  Relative Value Partners Group, LLC
  1033 Skokie Boulevard
  Northbrook
  IL
  60062
  Special Opportunities Fund, Inc.
  06/11/2024
  278
  3611.74
  Shares are being sold on behalf of an underlying shareholder.
  06/25/2024
  /s/ Myra King, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Gregory Neer