UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, D.C. 20549

                                   FORM N-PX

    ANNUAL REPORT OF PROXY VOTING RECORD OF REGISTERED MANAGEMENT INVESTMENT
                                     COMPANY

 INVESTMENT COMPANY ACT FILE NUMBER:     811-22780

 NAME OF REGISTRANT:                     Cohen & Steers MLP Income
                                         & Energy Opportunity Fund,
                                         Inc.



 ADDRESS OF PRINCIPAL EXECUTIVE OFFICES: 280 Park Avenue
                                         10th Floor
                                         New York, NY 10017

 NAME AND ADDRESS OF AGENT FOR SERVICE:  Dana A. DeVivo
                                         280 Park Avenue
                                         10th Floor
                                         New York, NY 10017

 REGISTRANT'S TELEPHONE NUMBER:          212-832-3232

 DATE OF FISCAL YEAR END:                11/30

 DATE OF REPORTING PERIOD:               07/01/2020 - 06/30/2021





                                                                                                  

Cohen & Steers MLP Income and Energy Opportunity Fund, Inc.
--------------------------------------------------------------------------------------------------------------------------
 ANTERO MIDSTREAM CORPORATION                                                                Agenda Number:  935422915
--------------------------------------------------------------------------------------------------------------------------
        Security:  03676B102
    Meeting Type:  Annual
    Meeting Date:  16-Jun-2021
          Ticker:  AM
            ISIN:  US03676B1026
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1.     DIRECTOR
       Michael N. Kennedy                                        Mgmt          For                            For
       Brooks J. Klimley                                         Mgmt          For                            For
       John C. Mollenkopf                                        Mgmt          For                            For

2.     To ratify the appointment of KPMG LLP as                  Mgmt          For                            For
       Antero Midstream Corporation's independent
       registered public accounting firm for the
       year ending December 31, 2021.

3.     To approve, on an advisory basis, the                     Mgmt          For                            For
       compensation of Antero Midstream
       Corporation's named executive officers.




--------------------------------------------------------------------------------------------------------------------------
 ENABLE MIDSTREAM PARTNERS LP                                                                Agenda Number:  935403662
--------------------------------------------------------------------------------------------------------------------------
        Security:  292480100
    Meeting Type:  Consent
    Meeting Date:  07-May-2021
          Ticker:  ENBL
            ISIN:  US2924801002
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1.     Approve the Agreement and Plan of Merger,                 Mgmt          For                            For
       dated as of February 16, 2021 (the "merger
       agreement"), by and among Energy Transfer,
       Elk Merger Sub LLC ("Merger Sub"), Elk GP
       Merger Sub LLC, a direct wholly owned
       subsidiary of Energy Transfer ("GP Merger
       Sub"), the Partnership, the General
       Partner, solely for purposes of Section
       2.1(a)(i) therein, LE GP, LLC, the sole
       general partner of Energy Transfer, and
       solely for purposes of Section 1.1(b)(i)
       therein, CenterPoint Energy Inc.
       ("CenterPoint").

2.     Approve, on a non-binding, advisory basis,                Mgmt          For                            For
       the compensation that will or may become
       payable to the Partnership's named
       executive officers in connection with the
       transactions contemplated by the merger
       agreement.




--------------------------------------------------------------------------------------------------------------------------
 EQUITRANS MIDSTREAM CORPORATION                                                             Agenda Number:  935347092
--------------------------------------------------------------------------------------------------------------------------
        Security:  294600101
    Meeting Type:  Annual
    Meeting Date:  27-Apr-2021
          Ticker:  ETRN
            ISIN:  US2946001011
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1A.    Election of Director to serve until the                   Mgmt          For                            For
       next annual meeting of shareholders: Vicky
       A. Bailey

1B.    Election of Director to serve until the                   Mgmt          For                            For
       next annual meeting of shareholders: Sarah
       M. Barpoulis

1C.    Election of Director to serve until the                   Mgmt          For                            For
       next annual meeting of shareholders:
       Kenneth M. Burke

1D.    Election of Director to serve until the                   Mgmt          For                            For
       next annual meeting of shareholders:
       Patricia K. Collawn

1E.    Election of Director to serve until the                   Mgmt          For                            For
       next annual meeting of shareholders:
       Margaret K. Dorman

1F.    Election of Director to serve until the                   Mgmt          For                            For
       next annual meeting of shareholders: Thomas
       F. Karam

1G.    Election of Director to serve until the                   Mgmt          For                            For
       next annual meeting of shareholders: D.
       Mark Leland

1H.    Election of Director to serve until the                   Mgmt          For                            For
       next annual meeting of shareholders: Norman
       J. Szydlowski

1I.    Election of Director to serve until the                   Mgmt          For                            For
       next annual meeting of shareholders: Robert
       F. Vagt

2.     Approval, on an advisory basis, of the                    Mgmt          For                            For
       compensation of the Company's named
       executive officers for 2020 (Say-on-Pay).

3.     Approval of Amendments to the Company's                   Mgmt          For                            For
       Articles of Incorporation and Bylaws to
       remove the supermajority voting
       requirements.

4.     Ratification of the appointment of Ernst &                Mgmt          For                            For
       Young LLP as the Company's independent
       registered public accounting firm for 2021.




--------------------------------------------------------------------------------------------------------------------------
 GIBSON ENERGY INC.                                                                          Agenda Number:  935376156
--------------------------------------------------------------------------------------------------------------------------
        Security:  374825206
    Meeting Type:  Annual and Special
    Meeting Date:  04-May-2021
          Ticker:  GBNXF
            ISIN:  CA3748252069
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1      DIRECTOR
       James M. Estey                                            Mgmt          For                            For
       Douglas P. Bloom                                          Mgmt          For                            For
       James J. Cleary                                           Mgmt          For                            For
       Judy E. Cotte                                             Mgmt          For                            For
       John L. Festival                                          Mgmt          For                            For
       Marshall L. McRae                                         Mgmt          For                            For
       Margaret C. Montana                                       Mgmt          For                            For
       Mary Ellen Peters                                         Mgmt          For                            For
       Steven R. Spaulding                                       Mgmt          For                            For

2      To pass a resolution appointing                           Mgmt          For                            For
       PricewaterhouseCoopers LLP as our auditors,
       to serve as our auditors until the next
       annual meeting of shareholders and
       authorizing the directors to fix their
       remuneration.

3      To consider and, if thought advisable, to                 Mgmt          For                            For
       pass an advisory resolution to accept the
       approach to executive compensation as
       disclosed in the accompanying Management
       Information Circular.

4      To consider and, if thought advisable,                    Mgmt          For                            For
       approve, by way of ordinary resolution
       confirming, amendments to By-Law No. 1 of
       the Corporation as disclosed in the
       accompanying Management Information
       Circular.

5      To consider and, if thought advisable,                    Mgmt          For                            For
       approve, by way of special resolution, an
       amendment to the articles of the
       Corporation to limit the number of
       preferred shares that may be issued by the
       Corporation to a maximum of 20% of the
       issued and outstanding common shares of the
       Corporation as disclosed in the
       accompanying Management Information
       Circular.




--------------------------------------------------------------------------------------------------------------------------
 KINDER MORGAN, INC.                                                                         Agenda Number:  935365420
--------------------------------------------------------------------------------------------------------------------------
        Security:  49456B101
    Meeting Type:  Annual
    Meeting Date:  12-May-2021
          Ticker:  KMI
            ISIN:  US49456B1017
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1A.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Richard D. Kinder

1B.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Steven J. Kean

1C.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Kimberly A. Dang

1D.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Ted A. Gardner

1E.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Anthony W. Hall, Jr.

1F.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Gary L. Hultquist

1G.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Ronald L. Kuehn, Jr.

1H.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Deborah A. Macdonald

1I.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Michael C. Morgan

1J.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Arthur C. Reichstetter

1K.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: C. Park Shaper

1L.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: William A. Smith

1M.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Joel V. Staff

1N.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Robert F. Vagt

1O.    Election of Director for a one year term                  Mgmt          For                            For
       expiring in 2022: Perry M. Waughtal

2.     Approval of the Kinder Morgan, Inc. 2021                  Mgmt          For                            For
       Amended and Restated Stock Incentive Plan.

3.     Ratification of the selection of                          Mgmt          For                            For
       PricewaterhouseCoopers LLP as our
       independent registered public accounting
       firm for 2021.

4.     Approval, on an advisory basis, of the                    Mgmt          For                            For
       compensation of our named executive
       officers.




--------------------------------------------------------------------------------------------------------------------------
 MAGELLAN MIDSTREAM PARTNERS,L.P.                                                            Agenda Number:  935339057
--------------------------------------------------------------------------------------------------------------------------
        Security:  559080106
    Meeting Type:  Annual
    Meeting Date:  22-Apr-2021
          Ticker:  MMP
            ISIN:  US5590801065
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1.     DIRECTOR
       Robert G. Croyle                                          Mgmt          For                            For
       Stacy P. Methvin                                          Mgmt          For                            For
       Barry R. Pearl                                            Mgmt          For                            For

2.     Amendment of Long-Term Incentive Plan.                    Mgmt          For                            For

3.     Advisory Resolution to Approve Executive                  Mgmt          For                            For
       Compensation.

4.     Ratification of Appointment of Independent                Mgmt          For                            For
       Registered Public Accounting Firm for 2021.




--------------------------------------------------------------------------------------------------------------------------
 NUSTAR ENERGY L.P.                                                                          Agenda Number:  935348602
--------------------------------------------------------------------------------------------------------------------------
        Security:  67058H102
    Meeting Type:  Annual
    Meeting Date:  29-Apr-2021
          Ticker:  NS
            ISIN:  US67058H1023
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1.     DIRECTOR
       Bradley C. Barron                                         Mgmt          For                            For
       William B. Burnett                                        Mgmt          For                            For
       W. Grady Rosier                                           Mgmt          For                            For

2.     To approve the Amended and Restated NuStar                Mgmt          For                            For
       Energy L.P. 2019 Long-Term Incentive Plan.

3.     To ratify the appointment of KPMG LLP as                  Mgmt          For                            For
       NuStar Energy L.P.'s independent registered
       public accounting firm for 2021.




--------------------------------------------------------------------------------------------------------------------------
 PEMBINA PIPELINE CORPORATION                                                                Agenda Number:  935378958
--------------------------------------------------------------------------------------------------------------------------
        Security:  706327103
    Meeting Type:  Annual
    Meeting Date:  07-May-2021
          Ticker:  PBA
            ISIN:  CA7063271034
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1      DIRECTOR
       Randall J. Findlay                                        Mgmt          For                            For
       Anne-Marie N. Ainsworth                                   Mgmt          For                            For
       Cynthia Carroll                                           Mgmt          For                            For
       Michael H. Dilger                                         Mgmt          For                            For
       Robert G. Gwin                                            Mgmt          For                            For
       Maureen E. Howe                                           Mgmt          For                            For
       Gordon J. Kerr                                            Mgmt          For                            For
       David M.B. LeGresley                                      Mgmt          For                            For
       Leslie A. O'Donoghue                                      Mgmt          For                            For
       Bruce D. Rubin                                            Mgmt          For                            For
       Henry W. Sykes                                            Mgmt          For                            For

2      To appoint KPMG LLP, Chartered Professional               Mgmt          For                            For
       Accountants, as the auditors of the
       Corporation for the ensuing financial year
       at a remuneration to be fixed by the Board
       of Directors.

3      To accept the approach to executive                       Mgmt          For                            For
       compensation as disclosed in the
       accompanying management proxy circular.




--------------------------------------------------------------------------------------------------------------------------
 PLAINS ALL AMERICAN PIPELINE, L.P.                                                          Agenda Number:  935398417
--------------------------------------------------------------------------------------------------------------------------
        Security:  726503105
    Meeting Type:  Annual
    Meeting Date:  19-May-2021
          Ticker:  PAA
            ISIN:  US7265031051
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1.     DIRECTOR
       Greg L. Armstrong                                         Mgmt          For                            For
       John T. Raymond                                           Mgmt          Withheld                       Against
       Bobby S. Shackouls                                        Mgmt          For                            For
       Christopher M. Temple                                     Mgmt          For                            For

2.     Ratification of the appointment of                        Mgmt          For                            For
       PricewaterhouseCoopers LLP as our
       independent registered public accounting
       firm for 2021.

3.     The approval, on a non-binding advisory                   Mgmt          For                            For
       basis, of our named executive officer
       compensation.

4.     The approval of the Plains All American                   Mgmt          For                            For
       2021 Long-Term Incentive Plan.




--------------------------------------------------------------------------------------------------------------------------
 TARGA RESOURCES CORP.                                                                       Agenda Number:  935388656
--------------------------------------------------------------------------------------------------------------------------
        Security:  87612G101
    Meeting Type:  Annual
    Meeting Date:  25-May-2021
          Ticker:  TRGP
            ISIN:  US87612G1013
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1.1    Election of Class II Director to serve                    Mgmt          For                            For
       until the 2024 annual meeting: Beth A.
       Bowman

1.2    Election of Class II Director to serve                    Mgmt          For                            For
       until the 2024 annual meeting: Lindsey M.
       Cooksen

1.3    Election of Class II Director to serve                    Mgmt          For                            For
       until the 2024 annual meeting: Robert B.
       Evans

1.4    Election of Class II Director to serve                    Mgmt          For                            For
       until the 2024 annual meeting: Joe Bob
       Perkins

1.5    Election of Class II Director to serve                    Mgmt          For                            For
       until the 2024 annual meeting: Ershel C.
       Redd Jr.

2.     To ratify the selection of                                Mgmt          For                            For
       PricewaterhouseCoopers LLP as the Company's
       independent auditors for 2021.

3.     To approve, on an advisory basis, the                     Mgmt          For                            For
       compensation of the Company's named
       executive officers for the fiscal year
       ended December 31, 2020.

4.     To approve an amendment to the Company's                  Mgmt          For                            For
       Amended and Restated Certificate of
       Incorporation to increase the number of
       shares of common stock authorized for
       issuance to 450,000,000 shares.




--------------------------------------------------------------------------------------------------------------------------
 TC ENERGY CORPORATION                                                                       Agenda Number:  935366066
--------------------------------------------------------------------------------------------------------------------------
        Security:  87807B107
    Meeting Type:  Annual
    Meeting Date:  07-May-2021
          Ticker:  TRP
            ISIN:  CA87807B1076
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

01     DIRECTOR
       Stephan Cretier                                           Mgmt          For                            For
       Michael R. Culbert                                        Mgmt          For                            For
       Susan C. Jones                                            Mgmt          For                            For
       Randy Limbacher                                           Mgmt          For                            For
       John E. Lowe                                              Mgmt          For                            For
       David MacNaughton                                         Mgmt          For                            For
       Francois L. Poirier                                       Mgmt          For                            For
       Una Power                                                 Mgmt          For                            For
       Mary Pat Salomone                                         Mgmt          For                            For
       Indira V. Samarasekera                                    Mgmt          For                            For
       D. Michael G. Stewart                                     Mgmt          For                            For
       Siim A. Vanaselja                                         Mgmt          Withheld                       Against
       Thierry Vandal                                            Mgmt          For                            For

02     Resolution to appoint KPMG LLP, Chartered                 Mgmt          For                            For
       Professional Accountants as auditors and
       authorize the directors to fix their
       remuneration.

03     Resolution to accept TC Energy's approach                 Mgmt          For                            For
       to executive compensation, as described in
       the Management information circular.

4      Resolution to approve amendments to TC                    Mgmt          For                            For
       Energy's By-law Number 1, as described in
       the Management information circular.




--------------------------------------------------------------------------------------------------------------------------
 TC PIPELINES, LP                                                                            Agenda Number:  935331532
--------------------------------------------------------------------------------------------------------------------------
        Security:  87233Q108
    Meeting Type:  Special
    Meeting Date:  26-Feb-2021
          Ticker:  TCP
            ISIN:  US87233Q1085
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1.     To approve the Agreement and Plan of                      Mgmt          For                            For
       Merger, dated as of December 14, 2020, by
       and among TC PipeLines, LP, TC PipeLines
       GP, Inc., TC Energy Corporation, TransCan
       Northern Ltd., TransCanada PipeLine USA
       Ltd., and TCP Merger Sub, LLC and the
       transactions contemplated thereby,
       including the merger.




--------------------------------------------------------------------------------------------------------------------------
 THE WILLIAMS COMPANIES, INC.                                                                Agenda Number:  935351572
--------------------------------------------------------------------------------------------------------------------------
        Security:  969457100
    Meeting Type:  Annual
    Meeting Date:  27-Apr-2021
          Ticker:  WMB
            ISIN:  US9694571004
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1A.    Election of Director: Alan S. Armstrong                   Mgmt          For                            For

1B.    Election of Director: Stephen W. Bergstrom                Mgmt          For                            For

1C.    Election of Director: Nancy K. Buese                      Mgmt          For                            For

1D.    Election of Director: Stephen I. Chazen                   Mgmt          For                            For

1E.    Election of Director: Charles I. Cogut                    Mgmt          For                            For

1F.    Election of Director: Michael A. Creel                    Mgmt          For                            For

1G.    Election of Director: Stacey H. Dore                      Mgmt          For                            For

1H.    Election of Director: Vicki L. Fuller                     Mgmt          For                            For

1I.    Election of Director: Peter A. Ragauss                    Mgmt          For                            For

1J.    Election of Director: Rose M. Robeson                     Mgmt          For                            For

1K.    Election of Director: Scott D. Sheffield                  Mgmt          For                            For

1L.    Election of Director: Murray D. Smith                     Mgmt          For                            For

1M.    Election of Director: William H. Spence                   Mgmt          For                            For

2.     Approval, by nonbinding advisory vote, of                 Mgmt          For                            For
       the Company's executive compensation.

3.     Ratification of Ernst & Young LLP as                      Mgmt          For                            For
       independent auditors for 2021.




--------------------------------------------------------------------------------------------------------------------------
 TIDEWATER MIDSTREAM AND INFRASTRUCTURE                                                      Agenda Number:  935445913
--------------------------------------------------------------------------------------------------------------------------
        Security:  886453109
    Meeting Type:  Annual and Special
    Meeting Date:  29-Jun-2021
          Ticker:  TWMIF
            ISIN:  CA8864531097
--------------------------------------------------------------------------------------------------------------------------

Prop.# Proposal                                                  Proposal      Proposal Vote                  For/Against
                                                                 Type                                         Management

1      To set the number of directors at seven                   Mgmt          For                            For
       (7).

2      DIRECTOR
       Joel MacLeod                                              Mgmt          For                            For
       Doug Fraser                                               Mgmt          For                            For
       M. A. (Greta) Raymond                                     Mgmt          For                            For
       Robert Colcleugh                                          Mgmt          For                            For
       Michael J. Salamon                                        Mgmt          For                            For
       Neil McCarron                                             Mgmt          For                            For
       Gail Yester                                               Mgmt          For                            For

3      Appointment of Deloitte LLP as Auditor of                 Mgmt          For                            For
       the Corporation for the ensuing year and
       authorizing the Directors to fix their
       remuneration.

4      To consider, and if thought fit, approve,                 Mgmt          For                            For
       adopt and ratify, with or without
       modification, the ordinary resolution, as
       more particularly set forth in the
       management information ("Circular")
       prepared for the Meeting, relating to the
       approval of the unallocated equity based
       deferred share units under the deferred
       share unit plan of the Corporation.

5      To approve, on a non-binding advisory                     Mgmt          For                            For
       basis, the Corporation's approach to
       executive compensation, as described in the
       Circular.



* Management position unknown





SIGNATURES

Pursuant to the requirements of 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)         Cohen & Steers MLP Income & Energy Opportunity Fund, Inc.
By (Signature)       /s/ Dana A. DeVivo
Name                 Dana A. DeVivo
Title                Secretary and Chief Legal Officer
Date                 08/19/2021