Exhibit (s)

Calculation of Filing Fee Tables

FORM N-2

(Form Type)

BlackRock Debt Strategies Fund, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title			Fee Calculation or Carry Forward Rule			Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee		Carry Forward Form Type	Carry Forward File Number	Carry Forward Initial effective date	Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to Be Paid	Equity		Common Stock			457	(o)			$	1,000,000	$	92.70	$	92.70
Fees to be Paid	Other		Rights to Purchase Shares of Common Stock	(1)		—					—
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities
Total Offering Amounts										$	1,000,000			$	92.70
Total Fees Previously Paid														$	0
Total Fee Offsets
Net Fee Due														$	92.70

(1) No separate consideration will be received by the Registrant. Any shares issued pursuant to an offering of rights to purchase shares of common stock, including any shares issued pursuant to an over-subscription privilege or a secondary over-subscription privilege, will be shares registered under this Registration Statement.