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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OPuPf5lp8GyMKYr8fkEuf9vY0f+8W5pPpaHu7xDVP1iPK99TqkMIAwXH3DU9sRF2
 DRQF+To1c/qzfJOyalLCPw==

<SEC-DOCUMENT>0001181438-04-000003.txt : 20040128
<SEC-HEADER>0001181438-04-000003.hdr.sgml : 20040128
<ACCEPTANCE-DATETIME>20040128090116
ACCESSION NUMBER:		0001181438-04-000003
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040128
FILED AS OF DATE:		20040128

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS REIT & UTILITY INCOME FUND INC
		CENTRAL INDEX KEY:			0001265419
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	MAIL ADDRESS:	
		STREET 1:		757 THIRD AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS CAPITAL MANAGEMENT INC
		CENTRAL INDEX KEY:			0000845563
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31957
		FILM NUMBER:		04547814

	BUSINESS ADDRESS:	
		STREET 1:		757 THIRD AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017-2013
		BUSINESS PHONE:		2128323232

	MAIL ADDRESS:	
		STREET 1:		757 THIRD AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017-2013
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-01-28</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001265419</issuerCik>
        <issuerName>COHEN &amp; STEERS REIT &amp; UTILITY INCOME FUND INC</issuerName>
        <issuerTradingSymbol>RTU</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000845563</rptOwnerCik>
            <rptOwnerName>COHEN &amp; STEERS CAPITAL MANAGEMENT INC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>757 THIRD AVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017-2013</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5250</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>Robert H. Steers, Chairman, Cohen &amp; Steers Capital Management, Inc.</signatureName>
        <signatureDate>2004-01-28</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----