DREYFUS GROWTH & INCOME FUND INC /NEW/
24F-2NT, 1994-12-27
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                      DREYFUS GROWTH AND INCOME FUND, INC.
                                200 PARK AVENUE
                              NEW YORK, NY  10166



Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC  20549


      24f-2 Notice - DREYFUS GROWTH AND INCOME FUND, INC.
      Registration Statement No. 33-62398 - CIK #881780

Gentlemen:

    On December 27, 1991, the Registration Statement of Dreyfus Growth and
Income Fund, Inc. was declared effective by the SEC.  The Registration
Statement represented the Fund's election to register an indefinite number of
shares and this Notice, filed pursuant to Rule 24f-2, is for the fiscal year
ended October 31, 1994.

    The following information is furnished:

    (a)   Shares registered under Securities Act
          of 1933 other than pursuant to Rule 24f(2):               None


                                                  SHARES        DOLLAR AMOUNT

    (b)   Total number of shares sold during
          fiscal year ended 10/31/94 subject
          to registration under Rule 24f-2:    60,025,508       $1,009,565,228

    (c)   Less shares redeemed during
          fiscal year ended 10/31/94:          26,930,996          448,852,062
                                             -----------        --------------

    Net Sales During Fiscal Year [(b) - (c)]:  33,094,512       $  560,713,166
                                             ===========        ==============


                                   CALCULATION OF FEE

    Net sales dollar amount of $560,713,166 at 1/29 of 1% = $193,349.37.

    Funds in the amount of $193,349.37 representing the registration fee, were
wired to CIK #881780.  An opinion of counsel is enclosed.

                                                   Very truly yours,

JJP/ems

                                                   John J. Pyburn
                                                   Assistant Treasurer
cc:  Mr. J. deMichaelis, SEC
     Ms. R. McLaughlin, E&Y
     Mr. S. Rosenberg, BONY


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