<SEC-DOCUMENT>0000940400-18-000220-index.html : 20180228
<SEC-HEADER>0000940400-18-000220.hdr.sgml : 20180228
<ACCEPTANCE-DATETIME>20180228165501
ACCESSION NUMBER:		0000940400-18-000220
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20171231
FILED AS OF DATE:		20180228
DATE AS OF CHANGE:		20180228
EFFECTIVENESS DATE:		20180228

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:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04700
		FILM NUMBER:		18652123

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORP CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		9149215070
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>gEquityTrust.fil
<TEXT>
Document 1 - file: gEquityTrust.fil

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>gequitytrust77b.txt
<TEXT>
Document 2 - file: gequitytrust77b.txt

</DOCUMENT>
</SEC-DOCUMENT>