<DOCUMENT>
<TYPE>EX-99.2L(1)
<SEQUENCE>10
<FILENAME>c40133_ex-l1.txt
<TEXT>

                                                                     Exhibit L.1

March 22, 2006                                      Mayer, Brown, Rowe & Maw LLP
                                                           71 South Wacker Drive
                                                    Chicago, Illinois 60606-4637

                                                         Main Tel (312) 782-0600
                                                         Main Fax (312) 701-7711
                                                          www.mayerbrownrowe.com

DNP Select Income Fund Inc.
55 East Monroe Street, Suite 3600
Chicago, Illinois 60603

Re:  Registration Statement on Form N-2
     1933 Act File No. 333-130590
     1940 ACT FILE NO. 811-04915

Ladies and Gentlemen:

      We have acted as counsel to DNP Select Income Fund Inc., a closed-end
management investment company organized as a Maryland corporation (the "Fund"),
in connection with the proposed offering by the Fund of 4,000 shares of Auction
Preferred Stock, Series M, $.001 par value per share, 4,000 shares of Auction
Preferred Stock, Series W, $.001 par value per share, and 4,000 shares of
Auction Preferred Stock, Series F, $.001 par value per share, of the Fund
(collectively, the "Preferred Stock").

      This opinion is furnished in connection with the filing of the Fund's
Registration Statement on Form N-2 under the Securities Act of 1933, as amended
(File No. 333-130590) (the "Registration Statement").

      In connection with this opinion, we have examined originals or copies,
certified or otherwise identified to our satisfaction, of such records of the
Fund and such agreements, certificates of public officials, certificates of
officers or other representatives of the Fund and others, and such other
documents, certificates and records as we have deemed necessary or appropriate
as a basis for the opinions set forth herein. In our examination, we have
assumed the legal capacity of all natural persons, the genuineness of all
signatures, the authenticity of all documents submitted to us as originals, the
conformity to original documents of all documents submitted to us as certified,
conformed or photostatic copies and the authenticity of the originals of such
copies. In making our examination of documents, we have assumed that the parties
thereto, other than the Fund, had or will have the power, corporate or other, to
enter into and perform all obligations thereunder and have also assumed the due
authorization by all requisite action, corporate or other, and execution and
delivery by such parties of such documents and the validity and binding effect
thereof on such parties. We have also assumed that the underwriting agreement
(the "Underwriting Agreement") between the Fund and the underwriter party
thereto (the "Underwriter") relating to the offer and sale of the Preferred
Stock will be executed and delivered in substantially the form reviewed by us
and that the share certificates representing each series of Preferred Stock will
conform to the specimen examined by us. As to any facts

 Berlin Brussels Charlotte Chicago Cologne Frankfurt Houston London Los Angeles
New York Palo Alto Paris Washington, D.C. Independent Mexico City Correspondent:
                        Jauregui, Navarrete y Nader S.C.

    Mayer, Brown, Rowe & Maw LLP operates in combination with our associated
       English limited liability partnership in the offices listed above.

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DNP Select Income Fund Inc.
March 22, 2006
Page 2

material to the opinions expressed herein which we have not independently
established or verified, we have relied upon statements and representations of
officers and other representatives of the Fund and others.

      We do not express any opinion as to any laws concerning any law other than
the law of the State of Illinois and, to the extent set forth herein, the law of
the State of Maryland. Insofar as the opinion expressed herein relates to or is
dependent upon matters governed by the law of the State of Maryland, we have
relied on the opinion of DLA Piper Rudnick Gray Cary US LLP dated the date
hereof.

      Based upon and subject to the foregoing, we are of the opinion that when
(i) the Registration Statement becomes effective, (ii) the Underwriting
Agreement has been duly executed and delivered, (iii) certificates representing
the Preferred Stock in the form of the specimen certificates examined by us have
been manually signed by an authorized officer of the transfer agent and
registrar for the Preferred Stock and registered by such transfer agent and
registrar, (iv) the Preferred Stock has been delivered to and paid for by the
Underwriter in accordance with the terms of the Underwriting Agreement, (v) the
Pricing Committee of the Board of Directors of the Fund (the "Board") has
determined certain of the terms, rights and preferences of the Preferred Stock
pursuant to authority delegated to it by the Board and (vi) the Articles
Supplementary relating to the Preferred Stock have been filed with the State
Department of Assessments and Taxation of Maryland, the issuance and sale of the
Preferred Stock will have been duly authorized by the Fund, and the Preferred
Stock will be validly issued, fully paid and nonassessable.

      We hereby consent to the filing of this opinion with the U.S. Securities
and Exchange Commission as an exhibit to the Registration Statement. We also
consent to the reference to our firm in the Registration Statement.

                                                Very truly yours,

                                                /s/ MAYER, BROWN, ROWE & MAW LLP

LRH/JRS
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