-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UL07lrIC+CyGMYEYd1CRiPv20lIUb4lE3LXDy4YYUWo26sZAmifKGOeRswmZwVm5
 fFGXVDdxKLCZH59uy5yucg==

<SEC-DOCUMENT>0001099343-04-000010.txt : 20040720
<SEC-HEADER>0001099343-04-000010.hdr.sgml : 20040720
<ACCEPTANCE-DATETIME>20040720113353
ACCESSION NUMBER:		0001099343-04-000010
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040518
FILED AS OF DATE:		20040720

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Horejsi John
		CENTRAL INDEX KEY:			0001292288

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-02328
		FILM NUMBER:		04921476

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(303) 444-5483

	MAIL ADDRESS:	
		STREET 1:		1211 SUNSET PLAZA DRIVE, #315
		CITY:			LAS ANGELES
		STATE:			CA
		ZIP:			90069

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOULDER GROWTH & INCOME FUND
		CENTRAL INDEX KEY:			0000102426
		IRS NUMBER:				132729672
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1130

	BUSINESS ADDRESS:	
		STREET 1:		1680 38TH STREET
		STREET 2:		SUITE 800
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80301
		BUSINESS PHONE:		3034445483

	MAIL ADDRESS:	
		STREET 1:		1680 38TH STREET
		STREET 2:		SUITE 800
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80301

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	USLIFE INCOME FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-05-18</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000102426</issuerCik>
        <issuerName>BOULDER GROWTH &amp; INCOME FUND</issuerName>
        <issuerTradingSymbol>BIF</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001292288</rptOwnerCik>
            <rptOwnerName>Horejsi John</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1211 SUNSET PLAZA DRIVE, #315</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LOS ANGELES</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>90069</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>John Horejsi</signatureName>
        <signatureDate>2004-07-20</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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