<SEC-DOCUMENT>0001145549-23-016311-index.html : 20230314
<SEC-HEADER>0001145549-23-016311.hdr.sgml : 20230314
<ACCEPTANCE-DATETIME>20230314162756
ACCESSION NUMBER:		0001145549-23-016311
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20221231
FILED AS OF DATE:		20230314
DATE AS OF CHANGE:		20230314
EFFECTIVENESS DATE:		20230314

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-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04700
		FILM NUMBER:		23731411

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORP CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		9149215070
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
Document 1 - file: primary_doc.html

Document 1 - RAW XML: primary_doc.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>internalcontrolrpt_gab.htm
<TEXT>
Document 2 - file: internalcontrolrpt_gab.htm

</DOCUMENT>
</SEC-DOCUMENT>