-----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,
 JCyUxLFcNzKZcxsNB3n6s/mposfT+/77pR5rMsdb2JgXRsTuQeButhAmvsdHQ28U
 bFimQxOkUnzAlTJNs96kOQ==

<SEC-DOCUMENT>0000935069-07-002918.txt : 20071204
<SEC-HEADER>0000935069-07-002918.hdr.sgml : 20071204
<ACCEPTANCE-DATETIME>20071204103820
ACCESSION NUMBER:		0000935069-07-002918
CONFORMED SUBMISSION TYPE:	N-30B-2
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070930
FILED AS OF DATE:		20071204
DATE AS OF CHANGE:		20071204
EFFECTIVENESS DATE:		20071204

FILER:

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

	FILING VALUES:
		FORM TYPE:		N-30B-2
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21423
		FILM NUMBER:		071282381

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-30B-2
<SEQUENCE>1
<FILENAME>gdvn30b2_907.txt
<DESCRIPTION>GABELLI DIV & INC. TRUST, 9-30-07
<TEXT>
The Gabelli Dividend & Income Trust Quarterly Report dated September 30, 2007
can be found under Item 1 of the N-Q Form filed on November 29, 2007.


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
