EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

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

In planning and performing our audit of the financial statements of Dryden
Government Income Fund, Inc. (the "Fund") as of and for the year ended February
28, 2006, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered its 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 express no such opinion.

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 company'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 U.S. generally
accepted accounting principles. Such internal control includes policies and
procedures that provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use or disposition of a company'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 company's ability to initiate,
authorize, record, process or report external financial data reliably in
accordance with U.S. generally accepted accounting principles such that there
is more than a remote likelihood that a misstatement of the company's annual or
interim financial statements that is more than inconsequential will not be
prevented or detected. A material weakness is a significant deficiency, or
combination of significant 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 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, which we
consider to be a material weakness as defined above as of February 28, 2006.

This report is intended solely for the information and use of management and
the Board of Directors of Dryden Government Income 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.




KPMG LLP

New York, New York
April 26, 2006

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EX-99.77Q1 OTHR EXHB

This page being
FINANCIAL INFORMATION (Cont. from Screen 33)           filed for series 0.


EXPENSES (Negative answers are allowed For the period covered by this form

            on this screen for 72Z only)                  ($000's omitted)

72.Y) Expense reimbursements ----------------------------- $      	0

   Z) Net investment income ------------------------------ $            0

	  AA) Realized capital gains ----------------------------- $      0

	  BB) Realized capital losses ---------------------------- $      0

  CC) 1. Net unrealized appreciation during the period --- $            0

      2. Net unrealized depreciation during the period --- $   		0

  DD) 1. Total income dividends for which record date
         passed during the period ------------------------ $            0

2. Dividends for a second class of open-end
         company shares -----------------------------------$            0

  EE) Total capital gains distributions for which
      record date passed during the period --------------- $            0
73. Distributions per share for which record date passed during the period:
       NOTE: Show in fractions of a cent if so declared.
"   A) 1. Dividends from net investment income ------$0.3681, 0.3012
"      2. Dividends for a second class of open-end---$0.3235, 0.3440, 0.3899
          company shares ---------------------------------- $   0.0000
   B) Distribution of capital gains ---------------$   0.00
   C) Other distributions --------------------------------- $   0.0000
                              SCREEN NUMBER: 34


This page being
(Continued from Screen 35)                                filed for series 0.
   Condensed balance sheet data:         As of the end of current reporting
                                        period (000's omitted except for per
                                        share amounts and number of accounts)
74.O) Payables for portfolio instruments purchased --------------- $        0
   P) Amounts owed to affiliated persons --------------------------$        0
   Q) Senior long-term debt ---------------------------------------$        0
   R) Other liabilities:1. Reverse repurchase agreements --------- $        0
                        2. Short sales --------------------------- $        0
                        3. Written options ----------------------- $        0
                        4. All other liabilities ----------------- $        0
   S) Senior equity -----------------------------------------------$        0
   T) Net assets of common shareholders ---------------------------$        0
   U) 1. Number of shares outstanding -----------------------------$	    0
      2. Number of shares outstanding of a second class of shares
         of open-end company ---------------------------------------        0
"   V) 1. Net asset value per share(to nearest cent)-- $8.88, 8.89

       2. Net asset value per share of a second class of open-end
"         company shares (to nearest cent) ----------- $8.89, 8.88, 8.86
   W) Mark-to-market net asset value per share
      for money market funds only (to 4 decimals) -----------------$   0.0000
   X) Total number of shareholder accounts ------------------------$        0
   Y) Total value of assets in segregated accounts ----------------$        0
                              SCREEN NUMBER: 36


Because the electronic format for filing Form N-SAR does not provide
"adequate space for responding to Items 73A1&2 and 74V1&2 correctly, "
the correct answers are as above.
Prudential Real Estate Securities Fund

EX-99.77Q1 OTHR EXHB

DRYDEN GOVERNMENT INCOME FUND, INC.
Three Gateway Center
100 Mulberry Street
Newark, New Jersey 07102



May 1, 2006



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


Re:	Dryden Government Income Fund, Inc. (the Fund)
File No. 811-3712


Ladies and Gentlemen:

Please find enclosed the Annual Report on Form N-SAR for the Fund referenced
above for the fiscal year period ended February 28, 2006.  This Form N-SAR
was filed electronically using the EDGAR System.


Very truly yours,


/s/ Jonathan D. Shain
Jonathan D. Shain
Assistant Secretary






This report is signed on behalf of the Registrant in the City of Newark
and State of New Jersey on the 25th day of April 2006.



DRYDEN GOVERNMENT INCOME FUND, INC.





By:  /s/ Jonathan D. Shain				Witness:  /s/ Floyd L. Hoelscher
Jonathan D. Shain					       Floyd L. Hoelscher
Assistant Secretary







L:\MFApps\CLUSTER 3\N-SAR\GIF\2006\Annual cover-sig .doc

EX-99.77D POLICIES

Dryden Government Income Fund
For the period ended 2/28/06
File number 811-3712

SUB-ITEM 77D
Policies With Respect to Security Investment



DRYDEN GOVERNMENT INCOME FUND, INC.

Supplement dated September 15, 2005 to the Prospectus dated April 28, 2005

This supplement sets forth the changes to the Dryden Government Income Fund,
 Inc. (the "Fund") Prospectus dated April 28, 2005.

The following is added to footnote 5 to the table captioned "Annual Fund
Operating Expenses" under the heading "Fees and Expenses" on page 5:


(5) Prudential Investments LLC agreed, effective July 1, 2005, to reduce the
Fund's management fee rate whereby the management fee, as a percentage of the
Fund's average daily net assets, is as follows: 0.50%  to $1 billion, 0.45%
of the next $1 billion, 0.35% of the next $1 billion, and 0.30% on $3
billion and over.  Had this reduced management fee rate been in effect
during the Fund's fiscal year ended February 28, 2005, the management
fee paid by the Fund would have been 0.50% of average annual net assets
and total annual Fund operating expenses would have been 0.70% of
average annual net assets.


MF128C1