<SEC-DOCUMENT>0001752724-24-127903-index.html : 20240530
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<ACCEPTANCE-DATETIME>20240530111330
ACCESSION NUMBER:		0001752724-24-127903
CONFORMED SUBMISSION TYPE:	NPORT-P
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240328
FILED AS OF DATE:		20240530
DATE AS OF CHANGE:		20240530
PERIOD START:           	20241231

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI DIVIDEND & INCOME TRUST
		CENTRAL INDEX KEY:			0001260729
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NPORT-P
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21423
		FILM NUMBER:		241002286

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
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<SEQUENCE>1
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<TEXT>
Document 1 - file: primary_doc.html

Document 1 - RAW XML: primary_doc.xml

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<TYPE>NPORT-EX
<SEQUENCE>2
<FILENAME>GB36GB033124.htm
<TEXT>
Document 2 - file: GB36GB033124.htm

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