<PAGE> PAGE 1
000 B000000 07/31/96
000 C000000 0000769220
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 A
001 A000000 DELAWARE GROUP GOVERNMENT FUND, INC.
001 B000000 811-4304
001 C000000 2152552926
002 A000000 2005 MARKET STREET
002 B000000 PHILADELPHIA
002 C000000 PA
002 D010000 19103
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 Y
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007 C010100 1
007 C020100 GOVERNMENT INCOME SERIES
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007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
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007 C011000 10
015 A00AA01 BANKERS TRUST COMPANY
015 B00AA01 C
015 C01AA01 NEW YORK
015 C02AA01 NY
015 C03AA01 10005
015 E01AA01 X
018 00AA00 Y
019 A00AA00 Y
019 B00AA00 51
019 C00AA00 DELAWARECX
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020 C000006 0
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<PAGE> PAGE 2
020 C000008 0
020 C000009 0
020 C000010 0
021 000000 0
022 A000001 ARBOR TRADING GROUP, INC.
022 B000001 36-3540782
022 C000001 38135
022 D000001 56207
022 A000002 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.
022 B000002 13-5674085
022 C000002 32882
022 D000002 22634
022 A000003 MORGAN STANLEY & CO., INC.
022 B000003 13-2655998
022 C000003 23812
022 D000003 27767
022 A000004 PRUDENTIAL SECURITIES, INC.
022 B000004 22-2347336
022 C000004 16503
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022 A000006 GOLDMAN SACHS & CO.
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022 B000009 64-0474907
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022 D000009 7209
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022 D000010 5511
023 C000000 162120
023 D000000 172340
027 000000 Y
077 A000000 Y
077 B000000 Y
077 Q010000 Y
080 A00AA00 ICI MUTUAL INSURANCE COMPANY, INC.
<PAGE> PAGE 3
080 B00AA00 GULF INSURANCE COMPANY
080 C00AA00 40000
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081 B00AA00 60
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<PAGE> PAGE 6
SIGNATURE ROSEMARY E. MILNER
TITLE VICE PRESIDENT
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</TABLE>
Supplementary Report of Independent Auditors
To the Shareholders and Board of Directors
Delaware Group Government Fund, Inc. - Government Income Series
In planning and performing our audit of the financial statements of
Delaware Group Government Fund, Inc. - Government Income Series
(the Fund) for the year ended July 31, 1996, we considered its
internal control structure, including procedures 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 the internal control structure.
The management of the Fund is responsible for establishing and
maintaining an internal control structure. In fulfilling this
responsibility, estimates and judgments by management are required
to assess the expected benefits and related costs of internal
control structure policies and procedures. Two of the objectives of
an internal control structure are to provide management with
reasonable, but not absolute, assurance that assets are safeguarded
against loss from unauthorized use or disposition and that
transactions are executed in accordance with management's
authorization and recorded properly to permit preparation of
financial statements in conformity with generally accepted
accounting principles.
Because of inherent limitations in any internal control structure,
errors or irregularities may occur and not be detected. Also,
projection of any evaluation of the structure 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 the internal control structure would not
necessarily disclose all matters in the internal control structure
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 the
specific internal control structure elements does not reduce to a
relatively low level the risk that errors or irregularities 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 the
internal control structure, including procedures for safeguarding
securities, that we consider to be material weaknesses as defined
above as of July 31, 1996.
This report is intended solely for the information and use of
management and the Securities and Exchange Commission.
Philadelphia, Pennsylvania
September 10, 1996
