PAGE  1
000 A000000 06/30/2008
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
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
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 PNC GLOBAL INVESTMENT SERVICING
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
018  000000 Y
019 A000000 Y
019 B000000   37
019 C000000 GABELLIGRP
020 A000001 GABELLI & COMPANY, INC.
020 B000001 13-2885006
020 C000001    385
020 A000002 SANFORD C. BERNSTEIN & CO. LLC
020 B000002 13-4132953
020 C000002     59
020 A000003 BNY CONVERGEX EXECUTION SOLUTIONS LLC
020 B000003 13-3989198
020 C000003     19
020 A000004 ALLEN & COMPANY LLC
020 B000004 13-4193615
020 C000004     15
020 A000005 CANTOR FITZGERALD & CO.
020 B000005 13-3680184
020 C000005      6
020 A000006 WEEDEN & CO. LP
020 B000006 13-3364318
020 C000006      5
020 A000007 SANDLER O'NEILL & PARTNERS LP
020 B000007 13-3481277
020 C000007      5
020 A000008 GMP SECURITIES LP
020 C000008      5
020 A000009 KNIGHT EQUITY MARKETS LP
020 B000009 22-3660471
020 C000009      3
020 A000010 RBC CAPITAL MARKETS CORP.
020 B000010 13-5033225
020 C000010      3
021  000000      526
022 A000001 BARCLAYS CAPITAL, INC.
022 B000001 06-1031656
022 C000001    113689
022 D000001    160108
022 A000002 DAIWA SECURITIES AMERICA, INC.
022 B000002 13-5680329
      PAGE  3
022 C000002    152507
022 D000002     94295
022 A000003 HSBC SECURITIES (USA), INC.
022 B000003 13-2650272
022 C000003     83459
022 D000003     44815
022 A000004 IMPERIAL TOBACCO GROUP PLC
022 C000004         0
022 D000004     29571
022 A000005 ROCHE HOLDING LTD.
022 C000005         0
022 D000005     26850
022 A000006 TAKEDA PHARMACEUTICAL CO. LTD.
022 C000006         0
022 D000006     15000
022 A000007 AGRIUM, INC.
022 B000007 98-0346248
022 C000007         0
022 D000007     11392
022 A000008 RECKITT BENCKISER GROUP PLC
022 C000008         0
022 D000008      9180
022 A000009 CITIGROUP GLOBAL MARKETS, INC.
022 B000009 11-2418191
022 C000009      7525
022 D000009         0
022 A000010 KINETIC CONCEPTS INC.
022 B000010 74-1891727
022 C000010         0
022 D000010      6000
023 C000000     359379
023 D000000     404438
024  000000 Y
025 A000001 THE BANK OF NEW YORK MELLON CORP.
025 B000001 13-2614959
025 C000001 E
025 D000001   12295
025 A000002 HSBC SECURITIES (USA), INC.
025 B000002 13-2650272
025 C000002 E
025 D000002   12272
025 A000003 CITIGROUP GLOBAL MARKETS, INC.
025 B000003 11-2418191
025 C000003 E
025 D000003    6704
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 Y
      PAGE  4
026 G010000 N
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
      PAGE  5
043  000000      0
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
      PAGE  6
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 N
060 B000000 N
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
      PAGE  7
070 H010000 Y
070 H020000 N
070 I010000 Y
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 Y
070 K020000 Y
070 L010000 Y
070 L020000 Y
070 M010000 Y
070 M020000 Y
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 Y
070 R020000 N
071 A000000    393493
071 B000000    395368
071 C000000   2201903
071 D000000   18
072 A000000  6
072 B000000     2557
072 C000000    33211
072 D000000        0
072 E000000        0
072 F000000    11454
072 G000000        0
072 H000000      141
072 I000000       23
072 J000000      139
072 K000000        0
072 L000000      297
072 M000000       86
072 N000000        0
072 O000000        0
072 P000000        2
072 Q000000       23
072 R000000       36
072 S000000       21
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000      574
072 X000000    12796
072 Y000000     2486
      PAGE  8
072 Z000000    25458
072AA000000     7094
072BB000000        0
072CC010000        0
072CC020000   213260
072DD010000    17741
072DD020000        0
072EE000000     4628
073 A010000   0.2100
073 A020000   0.0000
073 B000000   0.0600
073 C000000   0.3500
074 A000000      153
074 B000000        0
074 C000000   118688
074 D000000    27837
074 E000000    25678
074 F000000  2044242
074 G000000        0
074 H000000        0
074 I000000        1
074 J000000    14297
074 K000000        0
074 L000000     4117
074 M000000      105
074 N000000  2235118
074 O000000      844
074 P000000     1637
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000     2111
074 S000000   500000
074 T000000  1730526
074 U010000    83792
074 U020000        0
074 V010000    20.65
074 V020000     0.00
074 W000000   0.0000
074 X000000    76111
074 Y000000        0
075 A000000        0
075 B000000  2314646
076  000000    17.65
077 A000000 N
078  000000 N
080 C000000        0
081 B000000   0
082 B000000        0
083 B000000        0
      PAGE  9
084 B000000        0
086 A010000      0
086 A020000      0
086 B010000     37
086 B020000    715
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 36242H104
087 A030000 GDV
087 B010000 PREFERRED STOCK 5.875% SERIES A
087 B020000 36242H203
087 B030000 GDV PR A
087 C010000 PREFERRED STOCK 6.000% SERIES D
087 C020000 36242H500
087 C030000 GDV PF D
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 Y
SIGNATURE   AGNES MULLADY
TITLE       TREASURER