EXHIBIT (a)(1)(iv)

                                    OFFER BY

           DELAWARE INVESTMENTS GLOBAL DIVIDEND AND INCOME FUND, INC.

                              TO PURCHASE FOR CASH
                           UP TO 10% OF ITS SHARES OF
                                  COMMON STOCK

                 THE OFFER AND WITHDRAWAL RIGHTS WILL EXPIRE AT
                11:59 P.M., NEW YORK CITY TIME, ON JUNE 30, 2005
                      ("EXPIRATION DATE"), UNLESS EXTENDED

  THIS OFFER IS NOT CONDITIONED ON ANY MINIMUM NUMBER OF SHARES BEING TENDERED,
 BUT IS SUBJECT TO OTHER CONDITIONS AS OUTLINED IN THE OFFER TO PURCHASE AND IN
                           THE LETTER OF TRANSMITTAL.

                                                                   June 3, 2005

To Our Clients:

     Enclosed for your consideration is the Offer to Purchase, dated June 3,
2005, of Delaware Investments Global Dividend and Income Fund, Inc. (the
"Fund"), and a related Letter of Transmittal. Together these documents
constitute the "Offer." The Fund is offering to purchase up to 10% of its
outstanding shares of Common Stock, par value $0.01 (the "Shares"), upon the
terms and subject to the conditions set forth in the Offer.

     A TENDER OF YOUR SHARES CAN BE MADE ONLY BY US AS THE REGISTERED HOLDER AND
ONLY PURSUANT TO YOUR INSTRUCTIONS. The Offer to Purchase and the Letter of
Transmittal are being sent to you for your information only. They cannot be used
by you to tender Shares held by us for your account. We are the registered
holder of Shares held for your account.

     Your attention is called to the following:

(1)  The purchase price to be paid for the Shares is an amount per Share, net
     to the seller in cash, equal to the net asset value in U.S. dollars per
     Share as determined by the Fund as of 4:00 p.m., New York City time, on
     July 1, 2005, unless otherwise extended. A SERVICE FEE IN AN AMOUNT EQUAL
     TO $25.00 PER CLIENT ACCOUNT IS PAYABLE UPON THE TENDER OF SHARES. WE
     WILL PAY THE SERVICE FEE FOR EACH ACCOUNT AND YOUR ACCOUNT(S) WILL BE
     BILLED SEPARATELY FOR THIS CHARGE. WITH RESPECT TO A PARTICULAR CLIENT
     ACCOUNT, IF NONE OF THE SHARES TENDERED ARE ACCEPTED, AN AMOUNT EQUAL TO
     $25.00 PER SUCH ACCOUNT WILL BE RETURNED. The current net asset value of
     the Fund will be calculated daily and may be obtained by calling Mellon
     Investor Services LLC, the Depositary, toll free at 1-866-340-1397
     between the hours of 9:00 a.m. and 6:00 p.m. New York City time, except
     holidays.

(2)  The Offer is not conditioned upon any minimum number of Shares being
     tendered.

(3)  Upon the terms and subject to the conditions of the Offer, the Fund will
     purchase all Shares validly tendered (and not withdrawn) on or prior to
     the Expiration Date, provided that the total number of Shares tendered
     does not exceed 10% of the Fund's outstanding Shares. In the event that
     more than 10% of the Fund's outstanding Shares are tendered, the Fund
     will purchase 10% of the Fund's outstanding Shares on a pro rata basis.

(4)  Tendering shareholders will not be obligated to pay stock transfer taxes
     on the purchase of Shares by the Fund pursuant to the Offer, except in
     the instances described in Section 4, "Payment for Shares," of the Offer
     to Purchase.

(5)  Your instructions to us should be forwarded in ample time before the
     Expiration Date to permit us to submit a tender on your behalf.

     If you wish to have us tender any or all of your Shares, please so instruct
us by completing, executing and returning to us the instruction form set forth
below. An envelope to return your instructions to us is enclosed. If you
authorize the tender of your Shares, all such Shares will be tendered unless
otherwise specified below. YOUR




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INSTRUCTIONS TO US SHOULD BE FORWARDED AS PROMPTLY AS POSSIBLE IN ORDER TO
PERMIT US TO SUBMIT A TENDER ON YOUR BEHALF IN ACCORDANCE WITH THE TERMS AND
CONDITIONS OF THE OFFER.

   The Offer is not being made to, nor will tenders be accepted from or on
behalf of, holders of Shares in any jurisdiction in which the making or
acceptance of the Offer would not be in compliance with applicable law.

   NEITHER THE FUND NOR ITS BOARD OF DIRECTORS IS MAKING ANY RECOMMENDATION TO
ANY SHAREHOLDER WHETHER TO TENDER OR REFRAIN FROM TENDERING SHARES IN THE
OFFER. EACH SHAREHOLDER IS URGED TO READ AND EVALUATE THE OFFER AND
ACCOMPANYING MATERIALS CAREFULLY.

INSTRUCTIONS

   The undersigned acknowledge(s) receipt of our letter, the enclosed Offer to
Purchase dated June 3, 2005, and the Letter of Transmittal, relating to the
Fund's purchase of up to 10% of its outstanding Shares.

   The undersigned instructs us to tender to the Fund the number of Shares
indicated below (which are held by you for the account of the undersigned),
upon the terms and subject to the conditions set forth in the Offer to
Purchase and in the related Letter of Transmittal that we have furnished to
the undersigned.

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   AGGREGATE NUMBER OF SHARES TO BE TENDERED:

   |_| All Shares held for the undersigned;

    or
   |_| __________ Shares (Enter number of Shares to be tendered).

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PLEASE SIGN HERE

_______________________________________

_______________________________________

Dated: ________________, 2005

Name(s): _______________________________________________________________________
        (please print)

Address: _______________________________________________________________________
        City                      State                      Zip Code

Area Code and Telephone Number: ________________________________________________

Employer Identification or Social Security Number: _____________________________





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