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<SEC-DOCUMENT>0001157842-08-000002.txt : 20080229
<SEC-HEADER>0001157842-08-000002.hdr.sgml : 20080229
<ACCEPTANCE-DATETIME>20080229130456
ACCESSION NUMBER:		0001157842-08-000002
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080229
DATE AS OF CHANGE:		20080229
EFFECTIVENESS DATE:		20080229

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS QUALITY INCOME REALTY FUND INC
		CENTRAL INDEX KEY:			0001157842
		IRS NUMBER:				134189110
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-10481
		FILM NUMBER:		08654087

	BUSINESS ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2128323232

	MAIL ADDRESS:	
		STREET 1:		280 PARK AVENUE
		STREET 2:		10TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COHEN & STEERS INCOME REALTY FUND INC
		DATE OF NAME CHANGE:	20010821
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>ANSWER FILE
<TEXT>
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<PAGE>      PAGE  4
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SIGNATURE   LESTER LAY
TITLE       VICE PRESIDENT

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77D POLICIES
<SEQUENCE>2
<FILENAME>rqi77d.txt
<DESCRIPTION>POLICIES
<TEXT>
ITEM 77D: The board of directors approved amendments to certain
investment policies to provide that, under normal market conditions,
the fund may invest up to 20% of its total assets in preferred and
other fixed income securities. The board also approved amendments to
eliminate the non-fundamental investment restriction regarding the
purchase of securities on margin. In addition, the board of directors
approved amendments to permit the fund to write call options on
up to 25% of its managed assets.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>rquicl.txt
<DESCRIPTION>ACCT LETTER
<TEXT>






Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders
of Cohen & Steers Quality Income Realty Fund, Inc.


In planning and performing our audit of the financial statements
of Cohen & Steers Quality Income Realty Fund, Inc. ("the Fund") as
of and for the year ended December 31, 2007, in accordance with the
standards of the Public Company Accounting Oversight Board (United
States), we considered the Fund's internal control over financial
reporting, including controls over safeguarding securities, as a
basis for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to comply
with the requirements of Form N-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the Fund's internal
control over financial reporting.  Accordingly, we do not express
an opinion on the effectiveness of the Fund's internal control
over financial reporting.

The management of the Fund is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related
costs of controls.  A fund's internal control over financial
reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with
generally accepted accounting principles.  A fund's internal
control over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of records that,
in reasonable detail, accurately and fairly reflect the transactions
and dispositions of the assets of the fund; (2) provide reasonable
assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures
of the fund are being made only in accordance with authorizations
of management and directors of the fund; and (3)  provide reasonable
assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a fund's assets that could have
a material effect on the financial statements.

Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements.  Also,
projections of any evaluation of effectiveness to future periods
are subject to the risk that controls may become inadequate because
of changes in conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely basis.
A material weakness is a deficiency, or a combination of
deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement
of the Fund's annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Fund's internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies
in internal control over financial reporting that might be
material weaknesses under standards established by the Public
Company Accounting Oversight Board (United States).  However,
we noted no deficiencies in the Fund's internal control over
financial reporting and its operation, including controls over
safeguarding securities, that we consider to be material
weaknesses as defined above as of December 31, 2007.

This report is intended solely for the information and use of
management and the Board of Directors of Cohen & Steers
Quality Income Realty Fund, Inc. and the Securities and Exchange
Commission and is not intended to be and should not be used by
anyone other than these specified parties.



PricewaterhouseCoopers LLP

New York, New York
February 18, 2008

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>4
<FILENAME>rqi77q1a.txt
<DESCRIPTION>OTHER
<TEXT>
EXHIBIT 77Q1 (a): Certain amendments to the Registrant's by-laws
are incorporated herein by reference to the Registrant's Form 8-K
filing (No. 811-10481) filed on December 28, 2007.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>5
<FILENAME>rqi77q1b.txt
<DESCRIPTION>OTHER
<TEXT>
EXHIBIT 77Q1(b): The board of directors approved amendments to
certain investment policies to provide that, under normal market
conditions, the fund may invest up to 20% of its total assets in
preferred and other fixed income securities. The board also approved
amendments to eliminate the non-fundamental investment restriction
regarding the purchase of securities on margin. In addition, the
board of directors approved amendments to permit the fund to
write call options on up to 25% of its managed assets. Call options
would be written on both indices and securities. The fund may
write call options on "broad-based" equity indexes, as well as
on narrower market indexes, such as those in respect of select
sectors. The fund also may write options on exchange-traded funds
and other similar instruments designed to correlate with the
performance of an equity index or market segment. Finally, the
fund may write options on select sectors and single stocks.
The Fund may write listed/exchange-traded options contracts,
as well as unlisted or "over-the-counter" options contracts,
particularly with respect to options on foreign securities or
indexes.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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