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    ACCESSION NUMBER:		0001387131-23-007209
    CONFORMED SUBMISSION TYPE:	N-CSRS
    PUBLIC DOCUMENT COUNT:		18
    FILED AS OF DATE:		20230602
    DATE AS OF CHANGE:		20230602
    EFFECTIVENESS DATE:		20230602

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ELLSWORTH GROWTH & INCOME FUND LTD
    		CENTRAL INDEX KEY:			0000793040
    		IRS NUMBER:				133345139
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			0930

    	FILING VALUES:
    		FORM TYPE:		N-CSRS
    		SEC ACT:		1940 Act
    		SEC FILE NUMBER:	811-04656
    		FILM NUMBER:		23990038

    	BUSINESS ADDRESS:
    		STREET 1:		65 MADISON AVENUE
    		STREET 2:		SUITE 550
    		CITY:			MORRISTOWN
    		STATE:			NJ
    		ZIP:			07960
    		BUSINESS PHONE:		(973) 631-1177

    	MAIL ADDRESS:
    		STREET 1:		65 MADISON AVE
    		STREET 2:		SUITE 550
    		CITY:			MORRISTOWN
    		STATE:			NJ
    		ZIP:			07960

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	ELLSWORTH FUND LTD
    		DATE OF NAME CHANGE:	20060330

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	ELLSWORTH CONVERTIBLE GROWTH & INCOME FUND INC
    		DATE OF NAME CHANGE:	19920703
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    <FILENAME>ecf-ncsrs_033123.htm
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    <FILENAME>ex99-cert.htm
    <DESCRIPTION>SECTION 302 CERTIFICATIONS
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    <DESCRIPTION>SECTION 906 CERTIFICATIONS
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    <TEXT>
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