-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Vgb836vB7lcrQahpmMP7sBiiJBAux/HdYN1L1OA2SCXgQquy8pCCEtqfsAG6xXBq
 LU/BMzPJuOv4UoPqoZRQjQ==

<SEC-DOCUMENT>0001271163-09-000026.txt : 20090529
<SEC-HEADER>0001271163-09-000026.hdr.sgml : 20090529
<ACCEPTANCE-DATETIME>20090529135603
ACCESSION NUMBER:		0001271163-09-000026
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090527
FILED AS OF DATE:		20090529
DATE AS OF CHANGE:		20090529

ISSUER:		

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

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GABELLI FUNDS LLC
		CENTRAL INDEX KEY:			0001081407
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21423
		FILM NUMBER:		09860634

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GAMCO INVESTORS, INC. ET AL
		CENTRAL INDEX KEY:			0000807249
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21423
		FILM NUMBER:		09860635

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434
		BUSINESS PHONE:		9149215000

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

	FORMER NAME:	
		FORMER CONFORMED NAME:	GABELLI ASSET MANAGEMENT INC ET AL
		DATE OF NAME CHANGE:	20020828

	FORMER NAME:	
		FORMER CONFORMED NAME:	GABELLI FUNDS INC ET AL
		DATE OF NAME CHANGE:	19940714

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GABELLI MARIO J
		CENTRAL INDEX KEY:			0001185533

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21423
		FILM NUMBER:		09860636

	MAIL ADDRESS:	
		STREET 1:		C/O GAMCO INVESTORS, INC
		STREET 2:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2009-05-27</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001260729</issuerCik>
        <issuerName>GABELLI DIVIDEND &amp; INCOME TRUST</issuerName>
        <issuerTradingSymbol>GDV</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001185533</rptOwnerCik>
            <rptOwnerName>GABELLI MARIO J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O GAMCO INVESTORS, INC</rptOwnerStreet1>
            <rptOwnerStreet2>ONE CORPORATE CENTER</rptOwnerStreet2>
            <rptOwnerCity>RYE</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10580</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000807249</rptOwnerCik>
            <rptOwnerName>GAMCO INVESTORS, INC. ET AL</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ONE CORPORATE CENTER</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>RYE</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10580</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Owner of Adviser</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001081407</rptOwnerCik>
            <rptOwnerName>GABELLI FUNDS LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1></rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity></rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode></rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Adviser</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Shares, Par Value $0.001</value>
            </securityTitle>
            <transactionDate>
                <value>2009-05-27</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>14000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>10.1303</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2068556.55</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By:  GAMCO Investors, Inc.</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Shares, Par Value $0.001</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7184</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By:  Gabelli Funds, LLC</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Shares, Par Value $0.001</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>109233.33</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The shares reported reflect the total shares owned by GAMCO Investors, Inc. (GAMCO).  Mr. Gabelli and GGCP, Inc. (GGCP) have less than a 100% interest in GAMCO and disclaim beneficial ownership of the shares owned by this entity which are in excess of their indirect pecuniary interests.</footnote>
        <footnote id="F2">The shares reported reflect the total shares owned by Gabelli Funds, LLC (Gabelli Funds), a wholly owned subsidiary of GAMCO.  Mr. Gabelli and GGCP have less than a 100% interest in Gabelli Funds and disclaim beneficial ownership of the shares owned by this entity which are in excess of their indirect pecuniary interests.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Douglas R. Jamieson as Attorney-in-Fact for Mario J. Gabelli, GGCP, Inc., and GAMCO Investors, Inc.</signatureName>
        <signatureDate>2009-05-29</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----