EX-99.77B ACCT LTTR

Report of Independent Registered Public
Accounting Firm

To the Shareholders and Board of Directors
of
Delaware Investments Global Dividend and
Income Fund, Inc.

In planning and performing our audit of the
financial statements of Delaware
Investments Global Dividend and Income
Fund, Inc. (the "Fund") for the year ended
November 30, 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 U.S.
generally accepted accounting principles.
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 of the Public
Company Accounting Oversight Board
(United States).  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, that we
consider to be material weaknesses as
defined above as of November 30, 2004.

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



January 11, 2005

EX-99.77C VOTES

Delaware Investments Global Dividend and
Income Fund, Inc,

Proxy Results (Unaudited)
The Fund held its Annual Meeting of
Shareholders on August 19, 2004.
At the Annual Meeting, the Fund's
shareholders elected eight Directors.
The results of the voting at the meeting were
as follows:

Nominee
Shares Voted For
Shares Voted Against
Shares Voted Abstain
Jude T. Driscoll
4,580,004
93,096
- -
Walter P. Babich
4,573,434
99,666
- -
John H. Durham
4,578,623
94,477
- -
John A. Fry
4,580,804
92,296
- -
Anthony D. Knerr
4,580,123
92,977
- -
Ann R. Leven
4,579,204
93,896
- -
Thomas F. Madison
4,578,766
94,334
- -
Janet L. Yeomans
4,579,454
93,646
- -

EX-99.77D POLICIES

77D.
Change to Fund's Investment Objectives and
Policies(Unaudited)
As approved by the Fund's Board of
Directors, the Fund will
Consider American Depositary Receipts
("ADRs") purchased by
The Fund to be foreign securities under the
Fund's investment
Objectives and policies.