<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>6
<FILENAME>s422946.txt
<DESCRIPTION>EXHIBIT 99(I)
<TEXT>
                                                                     Exhibit I


                                              August 13, 2003




Gabelli Utility Trust
One Corporate Center
Rye, New York 10580-1435

             Re:   The Gabelli Utility Trust Registration Statement on
                   Form N-2

Ladies and Gentlemen:

         We have acted as special counsel to The Gabelli Utility Trust, a
statutory trust created under the Delaware Statutory Trust Act (the "Trust"),
in connection with the issuance by the Trust of up to 7,500,000 shares of the
Trust's common shares (the "Common Shares") of beneficial interest, par value
$0.001 per share, pursuant to the exercise of rights to purchase Common Shares
to be distributed to the shareholders of the Trust in accordance with the
Trust's Registration Statement (as defined below) on Form N-2 under the
Securities Act of 1933, as amended (the "1933 Act"), and the Investment
Company Act of 1940, as amended (the "1940 Act").

         This opinion is being furnished in accordance with the requirements
of Item 24 of the Form N-2 Registration Statement.

         In connection with this opinion, we have examined and relied upon
originals or copies, certified or otherwise identified to our satisfaction, of
(i) the Notification of Registration of the Trust as an investment company
under the 1940 Act, on Form N-8A, dated February 26, 1999, as filed with the
Securities and Exchange Commission (the "Commission") on February 26, 1999,
(ii) the Registration Statement of the Trust on Form N-2 (File Nos. 333-105467
and 811- 09243), as filed with the Commission on May 22, 2003, and as proposed
to be amended by Pre-Effective Amendment No. 1 (such Registration Statement,
as so amended and proposed to be amended being hereinafter referred to as the
"Registration Statement"); (ii) a specimen certificate representing the Common
Shares; (iii) the Certificate of Trust and Agreement and Declaration of Trust
of the Trust, as currently in effect; (iv) the By-Laws of the Trust, as
currently in effect; (v) certain resolutions of the Board of Trustees of the
Trust relating to the issuance and sale of the Common Shares and related
matters; and (vi) certain resolutions of the Pricing Committee of the Board of
Trustees approving the purchase price for the Common Shares. We also have
examined originals or copies, certified or otherwise identified to our
satisfaction, of such records of the Trust and such agreements, certificates
of public officials, certificates of officers or other representatives of the
Trust and others, and such other documents, certificates and records as we
have deemed necessary or appropriate as a basis for the opinions set forth
herein.

         In our examination, we have assumed the legal capacity of all natural
persons, the genuineness of all signatures, the authenticity of all documents
submitted to us as originals, the conformity to original documents of all
documents submitted to us as certified, conformed or photostatic copies and
the authenticity of the originals of such copies. In making our examination of
executed documents, we have assumed that the parties thereto, other than the
Trust, had or will have the power, corporate or other, to enter into and
perform all obligations thereunder and have also assumed the due authorization
by all requisite action, corporate or other, and execution and delivery by
such parties of such documents and the validity and binding effect thereof on
such parties. We have assumed that the share certificates representing the
Common Shares will conform to the specimen examined by us and will have been
signed manually or by facsimile by an authorized officer of the transfer agent
and registrar for the Common Shares and registered by such transfer agent and
registrar. As to any facts material to the opinions expressed herein which we
have not independently established or verified, we have relied upon statements
and representations of officers and other representatives of the Trust and
others.

         Members of our firm are admitted to the bar in the State of Delaware
and we do not express any opinion as to the laws of any jurisdiction other
than the Delaware Statutory Trust Act.

         Based upon and subject to the foregoing, we are of the opinion that
the Common Shares have been duly authorized and when the Common Shares have
been sold, issued and paid for at a price per share not less than the per
share par value of the Common Shares as contemplated by the Registration
Statement, the Common Shares will be validly issued, fully paid and
non-assessable. We bring to your attention, however, the last sentence of
Section 3.7 of the Agreement and Declaration of Trust.

         We hereby consent to the filing of this opinion with the Commission
as an exhibit to the Registration Statement. We also consent to the reference
to our firm under the caption "Legal Matters" and "Counsel and Independent
Accountants" in the Registration Statement. In giving this consent, we do not
thereby admit that we are included in the category of persons whose consent is
required under Section 7 of the 1933 Act or the rules and regulations of the
Commission.

                                  Very truly yours,


                                  /s/ Skadden, Arps, Slate, Meagher & Flom LLP

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