<DOCUMENT>
<TYPE>8-A12B
<SEQUENCE>1
<FILENAME>efc4-0912_5510479fm8a12b.txt
<TEXT>
                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C. 20549


                                   FORM 8-A

         FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES PURSUANT TO
         SECTION 12(b) OR 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934


                   CAPITAL AND INCOME STRATEGIES FUND, INC.
------------------------------------------------------------------------------
            (Exact name of registrant as specified in its charter)




         Maryland                                  Applied For
--------------------------               ---------------------------------
(State of incorporation or               (IRS employer identification no.)
organization)


Capital and Income Strategies Fund,
Inc.
800 Scudders Mill Road
Plainsboro, New Jersey                                  08536
-----------------------------------      ---------------------------------
(Address of principal executive                      (zip code)
offices)

Securities to be registered pursuant to Section 12(b) of the Act:

Title of each class to be so             Name of each exchange on which each
registered                               class is to be registered
----------------------------             -----------------------------------

Common Stock, par value $.10 per         New York Stock Exchange
share

Securities to be registered pursuant to Section 12(g) of the Act:

None


Item 1.  Description of Registrant's Securities to be Registered.

     The section captioned "Description of Capital Stock" in the Registrant's
preliminary prospectus forming a part of Pre-Effective Amendment No. 1 to the
Registrant's Registration Statement on Form N-2 (No. 333-112634) (the
"Registration Statement"), as filed with the Securities and Exchange
Commission (the "Commission") on March 23, 2004 is incorporated herein by
reference.

<PAGE>

All requisite approvals and authorizations have been received, and required
supporting documents relating to this transaction have been filed with the New
York Stock Exchange.

Item 2.  Exhibits.

         The following exhibits have been filed with the Commission:

              (1)  Form of Certificate for Common Stock.*
              (2)  Portions of the Articles of Incorporation and the By-Laws of
                   the Registrant defining the rights of holders of Shares of
                   Common Stock.**























------------------------------
* Incorporated by reference to Exhibit (d)(2) to the Registration Statement.

** Incorporated by reference to Exhibit (d)(1) to the Registration Statement.



                                      2
<PAGE>

                                   SIGNATURE



     Pursuant to the requirements of Section 12 of the Securities Exchange Act
of 1934, the Registrant has duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereto duly authorized.


                                      CAPITAL AND INCOME STRATEGIES FUND, INC.
                                                    (Registrant)


                                      By:         /s/ Donald C. Burke
                                           -----------------------------------
                                           By:    Donald C. Burke
                                           Title: Vice President and Treasurer


     April 23, 2004



                                      3

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