-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 D+BzAx5RSMGg5oj7/0ESZvznIxdDqPW0YgW3qEJ+ZCTm4f2D3/vYZvpp5nCHSESZ
 WeZ4SFd/9sq3vMV+BReJ0A==

<SEC-DOCUMENT>0001224450-08-000002.txt : 20080229
<SEC-HEADER>0001224450-08-000002.hdr.sgml : 20080229
<ACCEPTANCE-DATETIME>20080229132544
ACCESSION NUMBER:		0001224450-08-000002
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 REIT & PREFERRED INCOME FUND INC
		CENTRAL INDEX KEY:			0001224450
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21326
		FILM NUMBER:		08654211

	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 REIT & PREFERRED BALANCED INCOME FUND INC
		DATE OF NAME CHANGE:	20030325
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>ANSWER
<TEXT>
<PAGE>      PAGE  1
000 B000000 12/31/2007
000 C000000 0001224450
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 COHEN & STEERS REIT AND PREFERRED INCOME FUND
001 B000000 811-21326
001 C000000 2128323232
002 A000000 280 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10017
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
008 A000001 COHEN & STEERS CAPITAL MANAGEMENT, INC.
008 B000001 A
008 C000001 801-27721
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10017
010 A000001 COHEN & STEERS CAPITAL MANAGEMENT, INC.
010 B000001 801-27721
010 C010001 NEW YORK
010 C020001 NY
010 C030001 10017
010 A000002 STATE STREET BANK AND TRUST CO.
010 B000002 85-05003
010 C010002 BOSTON
010 C020002 MA
010 C030002 02111
012 A000001 Bank of New York Mellon
012 B000001 85-05006
012 C010001 New York
012 C020001 NY
012 C030001 10286
013 A000001 PRICEWATERHOUSECOOPERS, LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10019
014 A000001 COHEN & STEERS SECURITIES, LLC
014 B000001 8-00
015 A000001 STATE STREET CORP.
<PAGE>      PAGE  2
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02111
015 E010001 X
015 A000002 HSBC AUSTRALIA
015 B000002 S
015 C010002 SYDNEY
015 D010002 AUSTRALIA
015 E040002 X
015 A000003 DEUTSCHE BANK
015 B000003 S
015 C010003 BRUSSELS
015 D010003 BELGIUM
015 E040003 X
015 A000004 ERSTE BANK
015 B000004 S
015 C010004 VIENNA
015 D010004 AUSTRIA
015 E040004 X
015 A000005 STATE STREET BANK & TRUST COMPANY
015 B000005 S
015 C010005 TORONTO
015 D010005 CANADA
015 E040005 X
015 A000006 UBS AG
015 B000006 S
015 C010006 ZURCIH
015 D010006 SWITZERLAND
015 E040006 X
015 A000007 DEUTSCHE BANK
015 B000007 S
015 C010007 FRANKFURT
015 D010007 GERMANY
015 E040007 X
015 A000008 DEUTSCHE BANK (SPAIN)
015 B000008 S
015 C010008 BARCELONA
015 D010008 SPAIN
015 E040008 X
015 A000009 SEB FINLAND
015 B000009 S
015 C010009 HELSINKI
015 D010009 FINLAND
015 E040009 X
015 A000010 Deutsche Bank AG
015 B000010 S
015 C010010 Paris
015 D010010 France
015 E040010 X
015 A000011 STATE STREET BANK & TRUST CO.
<PAGE>      PAGE  3
015 B000011 S
015 C010011 EDINBURGH
015 D010011 SCOTLAND
015 E040011 X
015 A000012 STANDARD CHARTERED BANK
015 B000012 S
015 C010012 HONK KONG
015 D010012 HONG KONG
015 E040012 X
015 A000013 Deutsche Bank
015 B000013 S
015 C010013 MILAN
015 D010013 Italy
015 E040013 X
015 A000014 MIZUHO CORP. BANK LTD.
015 B000014 S
015 C010014 TOKYO
015 D010014 JAPAN
015 E040014 X
015 A000015 HSBC BANK AUCKLAND
015 B000015 S
015 C010015 AUCKLAND
015 D010015 NEW ZEALAND
015 E040015 X
015 A000016 SKANDINAISKA ENKSILDA BANKEN
015 B000016 S
015 C010016 STOCKHOLM
015 D010016 SWEDEN
015 E040016 X
015 A000017 DBS BANK LIMITED
015 B000017 S
015 C010017 SINGAPORE
015 D010017 SINGAPORE
015 E040017 X
015 A000018 EUROCLEAR
015 B000018 S
015 C010018 BRUSSELS
015 D010018 BELGIUM
015 E040018 X
015 A000019 DEUTSCHE BANK AG
015 B000019 S
015 C010019 AMSTERDAM
015 D010019 NETHERLANDS
015 E040019 X
018  000000 Y
019 A000000 Y
019 B000000   22
019 C000000 COHENSTEER
020 A000001 ASSENT LLC
020 B000001 74-3086513
020 C000001     77
<PAGE>      PAGE  4
020 A000002 BANC AMERICA SECURITY LLC MONTGOMERY
020 B000002 56-2058405
020 C000002     63
020 A000003 UBS SECURITIES LLC
020 B000003 13-3873456
020 C000003     58
020 A000004 BEAR STEARNS SECURITIES CORP
020 B000004 13-3299429
020 C000004     52
020 A000005 DEUTSCHE BANK SECURITIES LLC
020 B000005 13-2730828
020 C000005     48
020 A000006 WACHOVIA SECURITIES, INC.
020 B000006 54-0796506
020 C000006     45
020 A000007 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
020 B000007 13-5674085
020 C000007     45
020 A000008 LEHMAN BROTHERS INC.
020 B000008 13-2518466
020 C000008     42
020 A000009 JEFFERIES & COMPANY, INC.
020 B000009 95-2622900
020 C000009     41
020 A000010 MORGAN STANLEY
020 B000010 13-2655998
020 C000010     28
021  000000      764
022 A000001 STATE STREET BANK & TRUST CO.
022 B000001 04-1867445
022 C000001   9478751
022 D000001         0
023 C000000    9478751
023 D000000          0
024  000000 Y
025 A000001 WACHOVIA SECURITIES, INC.
025 B000001 54-0796506
025 C000001 E
025 D000001   14480
025 A000002 DEUTSCHE BANK AG
025 B000002 13-2730828
025 C000002 E
025 D000002    2161
025 A000003 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
025 B000003 13-5674085
025 C000003 E
025 D000003    1353
026 A000000 N
026 B000000 Y
026 C000000 Y
026 D000000 Y
<PAGE>      PAGE  5
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
028 A010000         0
028 A020000         0
028 A030000         0
028 A040000         0
028 B010000         0
028 B020000         0
028 B030000         0
028 B040000         0
028 C010000         0
028 C020000         0
028 C030000         0
028 C040000         0
028 D010000         0
028 D020000         0
028 D030000         0
028 D040000         0
028 E010000         0
028 E020000         0
028 E030000         0
028 E040000         0
028 F010000         0
028 F020000         0
028 F030000         0
028 F040000         0
028 G010000         0
028 G020000         0
028 G030000         0
028 G040000         0
028 H000000         0
030 A000000      0
030 B000000  0.00
030 C000000  0.00
031 A000000      0
031 B000000      0
032  000000      0
033  000000      0
035  000000      0
036 B000000      0
038  000000      0
042 A000000   0
042 B000000   0
042 C000000   0
042 D000000   0
042 E000000   0
042 F000000   0
<PAGE>      PAGE  6
042 G000000   0
042 H000000   0
043  000000      0
044  000000      0
045  000000 Y
046  000000 N
047  000000 Y
048  000000  0.650
048 A010000        0
048 A020000 0.000
048 B010000        0
048 B020000 0.000
048 C010000        0
048 C020000 0.000
048 D010000        0
048 D020000 0.000
048 E010000        0
048 E020000 0.000
048 F010000        0
048 F020000 0.000
048 G010000        0
048 G020000 0.000
048 H010000        0
048 H020000 0.000
048 I010000        0
048 I020000 0.000
048 J010000        0
048 J020000 0.000
048 K010000        0
048 K020000 0.000
049  000000 N
050  000000 N
051  000000 N
052  000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 N
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 Y
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 N
054 O000000 N
055 A000000 N
<PAGE>      PAGE  7
055 B000000 N
056  000000 Y
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 N
060 B000000 N
061  000000        0
062 A000000 N
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   0.0
062 F000000   0.0
062 G000000   0.0
062 H000000   0.0
062 I000000   0.0
062 J000000   0.0
062 K000000   0.0
062 L000000   0.0
062 M000000   0.0
062 N000000   0.0
062 O000000   0.0
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000  0.0
066 A000000 Y
066 B000000 N
066 C000000 N
066 D000000 N
066 E000000 N
066 F000000 Y
066 G000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 N
070 A020000 N
070 B010000 Y
070 B020000 N
070 C010000 N
070 C020000 N
070 D010000 Y
070 D020000 N
070 E010000 N
070 E020000 N
070 F010000 N
070 F020000 N
<PAGE>      PAGE  8
070 G010000 N
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 Y
070 K020000 N
070 L010000 Y
070 L020000 Y
070 M010000 Y
070 M020000 Y
070 N010000 N
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 N
070 Q010000 Y
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000   1092451
071 B000000   1202507
071 C000000   2086256
071 D000000   52
072 A000000 12
072 B000000    39446
072 C000000    67714
072 D000000        0
072 E000000        0
072 F000000    13867
072 G000000     1216
072 H000000        0
072 I000000       32
072 J000000      274
072 K000000        0
072 L000000      226
072 M000000       55
072 N000000        0
072 O000000        0
072 P000000        0
072 Q000000        0
072 R000000      144
072 S000000       42
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000     2038
<PAGE>      PAGE  9
072 X000000    17894
072 Y000000        0
072 Z000000    89266
072AA000000   160346
072BB000000    72440
072CC010000        0
072CC020000   444171
072DD010000    99532
072DD020000        0
072EE000000    80482
073 A010000   1.6100
073 A020000   0.0000
073 B000000   1.3000
073 C000000   0.8800
074 A000000     9937
074 B000000        0
074 C000000    53321
074 D000000    29838
074 E000000   933500
074 F000000   784738
074 G000000        0
074 H000000        0
074 I000000        0
074 J000000     2907
074 K000000        0
074 L000000    14551
074 M000000     1048
074 N000000  1829840
074 O000000    32870
074 P000000     1099
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000    14236
074 S000000   726000
074 T000000  1055635
074 U010000    48252
074 U020000        0
074 V010000    21.88
074 V020000     0.00
074 W000000   0.0000
074 X000000    42624
074 Y000000     4433
075 A000000        0
075 B000000  1407331
076  000000    18.90
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 Y
<PAGE>      PAGE  10
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
077 Q010000 Y
077 Q020000 N
077 Q030000 N
078  000000 N
080 A000000 ST PAUL FIRE AND MARINE INSURANCE CO.
080 C000000    11550
081 A000000 Y
081 B000000  10
082 A000000 Y
082 B000000       25
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
086 A010000      0
086 A020000      0
086 B010000      0
086 B020000      0
086 C010000      0
086 C020000      0
086 D010000      0
086 D020000      0
086 E010000      0
086 E020000      0
086 F010000      0
086 F020000      0
087 A010000 COMMON STOCK
087 A020000 19247X100
087 A030000 RNP
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 Y
SIGNATURE   LESTER LAY
TITLE       VICE PRESIDENT

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>rnpicl.txt
<DESCRIPTION>ACCT LETTER
<TEXT>


Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders
of Cohen & Steers REIT and Preferred Income Fund, Inc.


In planning and performing our audit of the financial statements
of Cohen & Steers REIT and Preferred Income 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 REIT
and Preferred Income 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-99.77D POLICIES
<SEQUENCE>3
<FILENAME>rnp77d.txt
<DESCRIPTION>POLICIES
<TEXT>
ITEM 77D: The board of directors approved amendments to eliminate
the non-fundamental investment restriction regarding the purchase
of securities on margin. The board of directors also approved
amendments to permit the fund to write call options on up to
25% of its net assets.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>4
<FILENAME>rnp77q1a.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. 811-21326) filed on December 28, 2007.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>5
<FILENAME>rnp77q1b.txt
<DESCRIPTION>OTHER
<TEXT>
EXHIBIT 77Q1 (b): The board of directors approved amendments to
eliminate the non-fundamental investment restriction regarding
the purchase of securities on margin. The board of directors also
approved amendments to permit the fund to write call options on up
to 25% of its net 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>
-----END PRIVACY-ENHANCED MESSAGE-----
