GABELLI DIVIDEND & INCOME TRUST — Director's Dealing 2007

Aug 16, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: GABELLI DIVIDEND & INCOME TRUST (GDV)
CIK: 0001260729
Period of Report: 2007-08-16

Reporting Person: MCKEE JAMES E (Secretary)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-08-16	Common Stock	P	2000	$18.49	Acquired	3000	Indirect