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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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ACCESSION NUMBER:		9999999997-04-032654
CONFORMED SUBMISSION TYPE:	40-17G
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FILED AS OF DATE:		20040806
EFFECTIVENESS DATE:		20040806

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		COMPANY CONFORMED NAME:			GABELLI DIVIDEND & INCOME TRUST
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		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
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