<SEC-DOCUMENT>0000950123-05-010049-index.html : 20151006
<SEC-HEADER>0000950123-05-010049.hdr.sgml : 20151006

<ACCEPTANCE-DATETIME>20050816201141

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0000950123-05-010049

CONFORMED SUBMISSION TYPE:	N-14 8C/A

PUBLIC DOCUMENT COUNT:		6

FILED AS OF DATE:		20050817

DATE AS OF CHANGE:		20050818


FILER:


	COMPANY DATA:	

		COMPANY CONFORMED NAME:			GABELLI EQUITY TRUST INC

		CENTRAL INDEX KEY:			0000794685

		IRS NUMBER:				222736509

		STATE OF INCORPORATION:			MD

		FISCAL YEAR END:			1231



	FILING VALUES:

		FORM TYPE:		N-14 8C/A

		SEC ACT:		1933 Act

		SEC FILE NUMBER:	333-126111

		FILM NUMBER:		051031985



	BUSINESS ADDRESS:	

		STREET 1:		ONE CORP CENTER

		CITY:			RYE

		STATE:			NY

		ZIP:			10580

		BUSINESS PHONE:		9149215070



</SEC-HEADER>


<DOCUMENT>
<TYPE>N-14 8C/A
<SEQUENCE>1
<FILENAME>y10046a1nv148cza.htm
<DESCRIPTION>AMENDMENT NO. 1 TO FORM N-14
<TEXT>
Document 1 - file: y10046a1nv148cza.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.14.A
<SEQUENCE>2
<FILENAME>y10046a1exv99w14wa.txt
<DESCRIPTION>CONSENT OF TARDINO, TOCCI & GOLDSTEIN LLP
<TEXT>
Document 2 - file: y10046a1exv99w14wa.txt

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.14.B
<SEQUENCE>3
<FILENAME>y10046a1exv99w14wb.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
Document 3 - file: y10046a1exv99w14wb.txt

</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>4
<FILENAME>filename4.txt
<TEXT>
Document 4 - file: filename4.txt

</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>5
<FILENAME>filename5.txt
<TEXT>
Document 5 - file: filename5.txt

</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>6
<FILENAME>filename6.txt
<TEXT>
Document 6 - file: filename6.txt

</DOCUMENT>
</SEC-DOCUMENT>