<SEC-DOCUMENT>0001387131-22-003405-index.html : 20220309
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<ACCEPTANCE-DATETIME>20220309110036
ACCESSION NUMBER:		0001387131-22-003405
CONFORMED SUBMISSION TYPE:	N-CSR
PUBLIC DOCUMENT COUNT:		22
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220309
DATE AS OF CHANGE:		20220309
EFFECTIVENESS DATE:		20220309

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI EQUITY TRUST INC
		CENTRAL INDEX KEY:			0000794685
		IRS NUMBER:				222736509
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-CSR
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04700
		FILM NUMBER:		22724357

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORP CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		9149215070
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CSR
<SEQUENCE>1
<FILENAME>gab-ncsr_123121.htm
<DESCRIPTION>CERTIFIED ANNUAL SHAREHOLDER REPORT
<TEXT>
Document 1 - file: gab-ncsr_123121.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.CODE ETH
<SEQUENCE>2
<FILENAME>ex99-coe.htm
<DESCRIPTION>CODE OF ETHICS
<TEXT>
Document 2 - file: ex99-coe.htm

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<DOCUMENT>
<TYPE>EX-99.CERT
<SEQUENCE>3
<FILENAME>ex99-certs.htm
<DESCRIPTION>SECTION 302 CERTIFICATIONS
<TEXT>
Document 3 - file: ex99-certs.htm

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<DOCUMENT>
<TYPE>EX-99.906 CERT
<SEQUENCE>4
<FILENAME>ex99-906cert.htm
<DESCRIPTION>SECTION 906 CERTIFICATIONS
<TEXT>
Document 4 - file: ex99-906cert.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(C)
<SEQUENCE>5
<FILENAME>ex99-c.htm
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
Document 5 - file: ex99-c.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>gabncsr001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: gabncsr001.jpg

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<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>gabncsr002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: gabncsr002.jpg

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<FILENAME>gabncsr003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: gabncsr003.jpg

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<FILENAME>gabncsr004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: gabncsr004.jpg

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<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>gabncsr005.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 10 - file: gabncsr005.jpg

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<TYPE>GRAPHIC
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<FILENAME>gabncsr006.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 11 - file: gabncsr006.jpg

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<DESCRIPTION>GRAPHIC
<TEXT>
Document 12 - file: gabncsr007.jpg

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<SEQUENCE>13
<FILENAME>gabncsr008.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 13 - file: gabncsr008.jpg

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<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>gabncsr009.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 14 - file: gabncsr009.jpg

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<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>gabncsr010.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 15 - file: gabncsr010.jpg

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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>gabncsr011.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 16 - file: gabncsr011.jpg

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<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>gabncsr012.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 17 - file: gabncsr012.jpg

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<TYPE>GRAPHIC
<SEQUENCE>18
<FILENAME>gabncsr013.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 18 - file: gabncsr013.jpg

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<TYPE>GRAPHIC
<SEQUENCE>19
<FILENAME>gabncsr014.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 19 - file: gabncsr014.jpg

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<TYPE>GRAPHIC
<SEQUENCE>20
<FILENAME>gabncsr015.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 20 - file: gabncsr015.jpg

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<TYPE>GRAPHIC
<SEQUENCE>21
<FILENAME>gabncsr016.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 21 - file: gabncsr016.jpg

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<TYPE>GRAPHIC
<SEQUENCE>22
<FILENAME>gabncsr017.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 22 - file: gabncsr017.jpg

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