<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>ny528540.txt
<DESCRIPTION>EXHIBIT (N) - CONSENT OF INDEP. ACCOUNTANTS
<TEXT>



                                                                    Exhibit (n)



           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
           --------------------------------------------------------


We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 9 to the registration statement on Form N-2 ("Registration
Statement") of our report dated February 20, 2004, relating to the financial
statements and financial highlights of The Gabelli Dividend & Income Trust
which appear in the December 31, 2003 Annual Report to Shareholders of The
Gabelli Dividend & Income Trust, which are also incorporated by reference into
the Registration Statement. We also consent to the references to us under the
headings "Financial Highlights", "Experts", "Counsel and Independent
Registered Public Accounting Firm" and "Financial Statements" in such
Registration Statement.



/s/ Pricewaterhouse Coopers LLP

PricewaterhouseCoopers LLP
New York, New York
October 8, 2004




</TEXT>
</DOCUMENT>
