SECTION 906 CERTIFICATION

Pursuant to 18 U.S.C. § 1350, the undersigned officers of BlackRock High Income Shares (the “Company”), hereby certifies, to the best of their knowledge, that the Company’s Report on Form N-CSR for the period ended December 31, 2006 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934 and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: March 6, 2007

/s/ Robert S. Kapito                      
Name: Robert S. Kapito
Title: President and Principal Executive Officer

/s/ Donald C. Burke                      
Name: Donald C. Burke
Title: Treasurer and Principal Financial Officer