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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 L3L4dTsBrXNyq9D0h4kQpg==

<SEC-DOCUMENT>9999999995-08-001925.txt : 20080618
<SEC-HEADER>9999999995-08-001925.hdr.sgml : 20080618
<ACCEPTANCE-DATETIME>20080618001528
ACCESSION NUMBER:		9999999995-08-001925
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080617
DATE AS OF CHANGE:		20080618
EFFECTIVENESS DATE:		20080617

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI DIVIDEND & INCOME TRUST
		CENTRAL INDEX KEY:			0001260729
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-148670
		FILM NUMBER:		08904526

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
</SEC-HEADER>
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<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-06-17</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>13:00:00</finalEffectivenessDispTime>
        <form>N-2</form>
        <filer>
            <cik>0001260729</cik>
            <entityName>GABELLI DIVIDEND &amp; INCOME TRUST</entityName>
            <fileNumber>333-148670</fileNumber>
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</XML>
</TEXT>
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