-----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,
 B1ikZlb0GI1vcDrcdDWJ188S81Ji0US+9fdm5xwJ9rvsBbkQnQTAPDZhubZ0WIa5
 M60kWzRPKQgxAi0tqm2fOg==

<SEC-DOCUMENT>0000940400-07-000130.txt : 20070301
<SEC-HEADER>0000940400-07-000130.hdr.sgml : 20070301
<ACCEPTANCE-DATETIME>20070301145503
ACCESSION NUMBER:		0000940400-07-000130
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070301
DATE AS OF CHANGE:		20070301
EFFECTIVENESS DATE:		20070301

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI CONVERTIBLE & INCOME SECURITIES FUND INC
		CENTRAL INDEX KEY:			0000845611
		IRS NUMBER:				133523423
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05715
		FILM NUMBER:		07662643

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		2123098408

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE YORK
		STATE:			NY
		ZIP:			10580

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI CONVERTIBLE SECURITIES FUND INC /DE
		DATE OF NAME CHANGE:	19970507

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI SERIES FUNDS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>gconvert.fil
<TEXT>
<PAGE>      PAGE  1
000 B000000 12/31/2006
000 C000000 0000845611
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 THE GABELLI CONVERTIBLE & INCOME SEC FUND INC
001 B000000 811-05715
001 C000000 9149215100
002 A000000 ONE CORPORATE CENTER
002 B000000 RYE
002 C000000 NY
002 D010000 10580
002 D020000 1422
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
007 C010200  2
007 C010300  3
007 C010400  4
007 C010500  5
007 C010600  6
007 C010700  7
007 C010800  8
007 C010900  9
007 C011000 10
008 A000001 GABELLI FUNDS, LLC
008 B000001 A
008 C000001 801-37706
008 D010001 RYE
008 D020001 NY
008 D030001 10580
008 D040001 1422
010 A000001 GABELLI FUNDS, LLC
010 B000001 801-37706
010 C010001 RYE
010 C020001 NY
010 C030001 10580
010 C040001 1422
010 A000002 PFPC INC.
010 C010002 WILMINGTON
010 C020002 DE
010 C030002 19809
012 A000001 COMPUTERSHARE TRUST COMPANY, N.A.
<PAGE>      PAGE  2
012 B000001 84-05925
012 C010001 CANTON
012 C020001 MA
012 C030001 02021
012 C040001 1011
013 A000001 PRICEWATERHOUSECOOPERS LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10017
014 A000001 GABELLI & COMPANY, INC.
014 B000001 8-21373
014 A000002 GABELLI FIXED INCOME DISTRIBUTORS INC.
014 B000002 8-37104
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02110
015 E010001 X
018  000000 Y
019 A000000 Y
019 B000000   27
019 C000000 GABELLIGRP
020 A000001 GABELLI & COMPANY, INC.
020 B000001 13-2885006
020 C000001     70
020 A000002 ALLEN & COMPANY LLC
020 B000002 13-4193615
020 C000002      5
020 A000003 JEFFERIES & COMPANY, INC.
020 B000003 95-2622900
020 C000003      1
020 A000004 CANTOR FITZGERALD & CO.
020 B000004 13-3680184
020 C000004      1
020 A000005 US DATAWORKS, INC.
020 B000005 84-1290152
020 C000005      1
020 C000006      0
020 C000007      0
020 C000008      0
020 C000009      0
020 C000010      0
021  000000       78
022 A000001 HSBC SECURITIES (USA), INC.
022 B000001 13-2650272
022 C000001    193097
022 D000001     34084
022 A000002 DAIWA SECURITIES AMERICA, INC.
022 B000002 13-5680329
022 C000002    121589
<PAGE>      PAGE  3
022 D000002     28004
022 A000003 BARCLAYS CAPITAL, INC.
022 B000003 06-1031656
022 C000003     71677
022 D000003     47502
022 A000004 NESTLE SA
022 B000004 N/A
022 C000004         0
022 D000004      5817
022 A000005 GABELLI & COMPANY, INC.
022 B000005 13-2885006
022 C000005         0
022 D000005      5203
022 A000006 CIBC WORLD MARKETS CORP.
022 B000006 13-2798343
022 C000006      3448
022 D000006         0
022 A000007 BEAR STEARNS & CO., INC.
022 B000007 13-3299429
022 C000007       592
022 D000007      2698
022 A000008 COMPANHIA VALE DO RIO DOCE
022 B000008 N/A
022 C000008         0
022 D000008      2011
022 A000009 XSTRATA PLC
022 B000009 N/A
022 C000009         0
022 D000009      1977
022 A000010 ILLINOIS TOOL WORKS, INC.
022 B000010 36-1258310
022 C000010         0
022 D000010      1593
023 C000000     392701
023 D000000     137174
024  000000 N
025 D000001       0
025 D000002       0
025 D000003       0
025 D000004       0
025 D000005       0
025 D000006       0
025 D000007       0
025 D000008       0
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 Y
026 G010000 N
<PAGE>      PAGE  4
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
042 G000000   0
042 H000000   0
043  000000      0
<PAGE>      PAGE  5
044  000000      0
045  000000 Y
046  000000 N
047  000000 Y
048  000000  1.000
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 Y
052  000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 Y
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 N
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
055 B000000 N
056  000000 N
057  000000 N
<PAGE>      PAGE  6
058 A000000 N
059  000000 Y
060 A000000 Y
060 B000000 Y
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 N
066 G000000 Y
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 N
070 B010000 Y
070 B020000 N
070 C010000 Y
070 C020000 N
070 D010000 Y
070 D020000 N
070 E010000 Y
070 E020000 N
070 F010000 Y
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 Y
<PAGE>      PAGE  7
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 Y
070 N020000 N
070 O010000 N
070 O020000 N
070 P010000 Y
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 Y
070 R020000 Y
071 A000000     68914
071 B000000     54143
071 C000000    105440
071 D000000   51
072 A000000 12
072 B000000     5475
072 C000000     2013
072 D000000        0
072 E000000        0
072 F000000     1488
072 G000000        0
072 H000000      107
072 I000000       46
072 J000000       18
072 K000000        0
072 L000000       88
072 M000000       64
072 N000000        0
072 O000000        0
072 P000000        0
072 Q000000       45
072 R000000       57
072 S000000        1
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000      120
072 X000000     2034
072 Y000000        0
072 Z000000     5454
<PAGE>      PAGE  8
072AA000000     7383
072BB000000        0
072CC010000     3821
072CC020000        0
072DD010000     4167
072DD020000        0
072EE000000     5539
073 A010000   0.3436
073 A020000   0.0000
073 B000000   0.4564
073 C000000   0.0000
074 A000000      184
074 B000000        0
074 C000000    47353
074 D000000    46503
074 E000000     6314
074 F000000    50985
074 G000000        0
074 H000000        0
074 I000000      729
074 J000000      391
074 K000000        0
074 L000000      878
074 M000000        8
074 N000000   153345
074 O000000        0
074 P000000      617
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000      570
074 S000000    49770
074 T000000   102388
074 U010000    12322
074 U020000        0
074 V010000     8.31
074 V020000     0.00
074 W000000   0.0000
074 X000000     7107
074 Y000000        0
075 A000000        0
075 B000000   149045
076  000000     8.95
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
<PAGE>      PAGE  9
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 N
077 Q020000 N
077 Q030000 N
078  000000 N
080 A000000 NATIONAL UNION FIRE INSURANCE CO.
080 C000000    20450
081 A000000 Y
081 B000000  33
082 A000000 N
082 B000000        0
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
086 A010000    308
086 A020000   2593
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 36240B109
087 A030000 GCV
087 B010000 6.00% SERIES B CUMULATIVE PREFERRED STOCK
087 B020000 36240B307
087 B030000 GCVPRB
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 Y
SIGNATURE   AGNES MULLADY
TITLE       TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>gconvert77b.txt
<TEXT>

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of The Gabelli
Convertible and Income Securities Fund Inc.:

In planning and performing our audit of the financial statements
of The Gabelli Convertible and Income Securities Fund Inc. (the
"Fund") as of and for the year ended December 31, 2006, 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 control
activities for 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 Company'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.  Such
internal control over financial reporting includes policies and
procedures that 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 control deficiency 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 significant deficiency
is a control deficiency, or combination of control deficiencies,
that adversely affects the Fund's ability to initiate, authorize,
record, process or report external financial data reliably in
accordance with generally accepted accounting principles such
that there is more than a remote likelihood that a misstatement
of the Fund's annual or interim financial statements that is more
than inconsequential will not be prevented or detected.  A
material weakness is a control deficiency, or combination of
control deficiencies, that results in more than a remote
likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected.

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
significant deficiencies or 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 for safeguarding securities, that we consider
to be material weaknesses as defined above as of December 31,
2006.

This report is intended solely for the information and use of
management, the Board of Directors of The Gabelli Convertible and
Income Securities 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.


/s/ PricewaterhouseCoopers LLP (signed)
New York, New York
February 28, 2007

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
