DEFINED ASSET FDS EQUITY INCOME FD INCOME GROWTH FD 1993 SER
24F-2NT, 1994-04-28
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                                   April 28, 1994

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

Rule 24f-2 Notice for

Defined Asset Funds
Equity Income Fund
Income Growth Fund (1993 Series)
CIK   854569
Registration No. 33-46272
- - ---------------------------

     (i) The fiscal year for which this notice is filed: Fiscal 
year ended February 28, 1994.

     (ii) The number or amount of securities of the same class or 
series which have been registered under the Securities act of 
1933 other than pursuant to Rule 24f-2 but which were unsold at 
the beginning of the fiscal year: None.

     (iii) The number or amount of securities registered during 
the fiscal year other than pursuant to Rule 24f-2: None.

     (iv) The number or amount of securities sold during the 
fiscal year: $22,308,493.13.

     (v) The number or amount of securities sold during the 
fiscal year in reliance upon registration pursuant to Rule 24f-2: 
$22,308,493.13.

                        By Merrill Lynch, Pierce, Fenner &
                           Smith Incorporated, Agent For Sponsors


                        By /s/ Ernest V. Fabio
                           Vice President

- - ----------------------
* Actual aggregate sale price for which securities were sold = 
$22,308,493.13.

- - - Actual aggregate redemption or repurchase price of securities 
of the issuer redeemed or repurchased by the issuer = 
$4,809,583.50.

Sales in excess of redemption and repurchase = $17,498,909.63.

Multiplied by 0.00034483 = $6,034.15.



                      Davis Polk & Wardwell
                      450 Lexington Avenue
                    New York, New York 10017
                         (212) 450-4000






                                        April 28, 1994


Merrill Lynch, Pierce, Fenner &
  Smith Incorporated as Agent
  for the Sponsors of certain
  Unit Investment Trusts
800 Scudders Mill Road
Plainsboro, New Jersey 08536

Dear Sirs:

     We have acted as special counsel for you and the other 
Sponsors of Defined Asset Funds Equity Income Fund, Income Growth
Fund (1993 Series) (the "Fund"), in connection 
with the issuance of units of fractional undivided interest in 
the Fund (the "Units") in accordance with the related Trust 
Indenture (the "Indenture") with The Chase Manhattan Bank, N.A.,^M
as trustee (the  "Trustee").
The accompanying Rule 24f-2 Notice makes definite in 
number the registration of Units sold in reliance upon the Rule 
during the fiscal period covered by the Notice.  The Units 
covered by the Notice are hereinafter referred to as the 
"Registered Units".

     We have examined and are familiar with originals or copies, 
certified or otherwise identified to our satisfaction, of such 
documents and instruments as we have deemed necessary or 
advisable for the purpose of this opinion.

     Based upon the foregoing, we are of the opinion that the 
Registered Units, assuming due execution and delivery of any 
certificates evidencing the registered Units by the Sponsors and 
the Trustee and assuming payment for all registered Units in 
accordance with the Indenture, have been legally issued, fully 
paid and non-assessable.

                                        Very truly yours,


                                        Davis Polk & Wardwell

     $6,034.15 is the total amount of the wire transfer made on 
April 27, 1994 in payment of fees due for the Rule 24f-2 Notice 
filing listed herein.



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