PAGE  1
000 A000000 06/30/2007
000 C000000 0001260729
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 DIVIDEND & INCOME TRUST
001 B000000 811-21423
001 C000000 9149215100
002 A000000 ONE CORPORATE CENTER
002 B000000 RYE
002 C000000 NY
002 D010000 10580
002 D020000 1422
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007 A000000 N
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007 C010100  1
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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 B000002 84-1761
010 C010002 WILMINGTON
010 C020002 DE
010 C030002 19809
012 A000001 COMPUTERSHARE TRUST COMPANY, N.A.
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
      PAGE  2
013 B030001 10017
014 A000001 GABELLI & COMPANY, INC.
014 B000001 8-21373
014 A000002 GABELLI FIXED INCOME DISTRIBUTORS, INC.
014 B000002 8-38568
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02110
015 E010001 X
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019 C000000 GABELLIGRP
020 A000001 GABELLI & COMPANY, INC.
020 B000001 13-2885006
020 C000001    757
020 A000002 J.P. MORGAN SECURITIES, INC.
020 B000002 13-3379014
020 C000002     87
020 A000003 ALLEN & COMPANY LLC
020 B000003 13-4193615
020 C000003     46
020 A000004 CANTOR FITZGERALD & CO.
020 B000004 13-3680184
020 C000004     30
020 A000005 CITIGROUP GLOBAL MARKETS, INC.
020 B000005 11-2418191
020 C000005     22
020 A000006 LEHMAN BROTHERS, INC.
020 B000006 13-2518466
020 C000006     21
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020 B000007 84-1290152
020 C000007     18
020 A000008 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
020 B000008 13-5674085
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020 C000009     13
020 A000010 LOUIS CAPITAL MARKETS LP
020 B000010 57-1172892
020 C000010     11
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022 B000001 06-1031656
022 C000001  15448321
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022 A000002 DAIWA SECURITIES AMERICA, INC.
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      PAGE  3
022 C000002   9804349
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025 C000004 E
025 D000004     745
      PAGE  4
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      PAGE  6
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      PAGE  7
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      PAGE  8
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      PAGE  9
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SIGNATURE   AGNES MULLADY
TITLE       TREASURER