Independent Auditors? Report


The Shareholders and Board of Directors of
Dryden Government Income Fund, Inc.:

In planning and performing our audit of the financial statements of
the Dryden Government Income
Fund, Inc.(the ?Fund?), formerly the Prudential Government Income Fund, Inc.,
for the year ended
February 29, 2004, we considered its internal control, including control
activities for
safeguarding securities, in order to determine our auditing procedures
for the purpose of
expressing our opinion on the financial statements and to comply with
the requirements of Form N-
SAR, not to provide assurance on internal control.

The management of the Fund is responsible for establishing and maintaining
internal control.  In
fulfilling this responsibility, estimates and judgments by management are
required to assess the
expected benefits and related costs of controls.  Generally, controls that
are relevant to an
audit pertain to the entity's objective of preparing financial statements
for external purposes
that are fairly presented in conformity with accounting principles
generally accepted in the
United States of America. Those controls include the safeguarding
of assets against unauthorized
acquisition, use, or disposition.

Because of inherent limitations in internal control, error or fraud
may occur and not be
detected.  Also, projection of any evaluation of internal control to
future periods is subject to
the risk that it may become inadequate because of changes in conditions
or that the effectiveness
of the design and operation may deteriorate.

Our consideration of internal control would not necessarily disclose
all matters in internal
control that might be material weaknesses under standards established
by the American Institute
of Certified Public Accountants.  A material weakness is a condition
in which the design or
operation of one or more of the internal control components does not
reduce to a relatively low
level the risk that misstatements caused by error or fraud in amounts
that would be material in
relation to the financial statements being audited may occur and not
be detected within a timely
period by employees in the normal course of performing their assigned
functions.  However, we
noted no matters involving internal control and its operation,
including controls for
safeguarding securities, which we consider to be material weaknesses as
defined above as of
February 29, 2004.

This report is intended solely for the information and use of management
and the Board of
Directors of the Fund and the Securities and Exchange Commission and is
not intended to be and
should not be used by anyone other than these specified parties.


KPMG LLP
New York, New York
April 19, 2004