Exhibit 11(a)

              [Letterhead of Paul, Hastings, Janofsky & Walker LLP]

[  ], 2009                                                           42264.00004


Daily Income Fund
600 Fifth Avenue
New York, New York 10019

Re:      Registration Statement on Form N-14

Ladies and Gentlemen:

We have acted as counsel to the U.S. Government Portfolio (the "Acquiring
Fund"), a series of the Daily Income Fund, a Massachusetts business trust (the
"Trust"), in connection with the Registration Statement of the Trust on Form
N-14 with the Securities and Exchange Commission (the "Registration Statement")
relating to the proposed acquisition by the Acquiring Fund of the assets and
liabilities of the Sentinel Government Money Market Fund (the "Acquired Fund"),
a series of Sentinel Group Funds, Inc., a Massachusetts business trust, and the
issuance of shares of beneficial interest of the Acquiring Fund in connection
therewith (the "Shares"), all in accordance with the terms of the Agreement and
Plan of Reorganization (the "Plan").

In connection with this opinion, we have assumed the authenticity of all
records, documents and instruments submitted to us as originals, the genuineness
of all signatures, the legal capacity of all natural persons and the conformity
to the originals of all records, documents and instruments submitted to us as
copies. We have based our opinion on our review of the following:

          (a) the Trust's Declaration of Trust dated January 20, 1994, as
     amended on September 21, 2006 (the "Declaration of Trust"), certified to us
     by an officer of the Trust as being a true and correct copy of the
     Declaration of Trust and in effect on the date hereof;

          (b) the Trust's Amended and Restated Bylaws (the "Bylaws") certified
     to us by an officer of the Trust as being a true and correct copy of the
     Bylaws and in effect on the date hereof;


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[  ], 2009
Page 2


          (c) resolutions of the Trust's Board of Trustees adopted at a Meeting
     of the Board on July 20, 2006, authorizing the establishment of the
     Acquiring Fund,

          (d) resolutions of the Trust's Board of Trustees adopted at a Meeting
     of the Board on [ ], authorizing the approval of the Registration
     Statement, and the issuance of the Shares, certified to us by an officer of
     the Trust as being true and complete and in full force and effect through
     the date hereof;

          (e) a copy of the Registration Statement as filed with the Securities
     and Exchange Commission on Form N-14; and

          (f) a certificate of an officer of the Trust as to certain factual
     matters relevant to this opinion.

Our opinion below is limited to the federal law of the United States of America
and the business trust law of the Commonwealth of Massachusetts. We are not
licensed to practice law in the Commonwealth of Massachusetts, and we have based
our opinion solely on our review of Chapter 182 of the General Laws of the
Commonwealth of Massachusetts and the case law interpreting such Chapter as
reported in the Massachusetts Corporation Laws & Practice (Aspen Law & Business,
2009). We have not undertaken a review of other Massachusetts law or of any
administrative or court decisions in connection with rendering this opinion. We
disclaim any opinion as to any law other than that of the United States of
America and the business trust law of the Commonwealth of Massachusetts as
described above, and we disclaim any opinion as to any statute, rule,
regulation, ordinance, order or other promulgation of any regional or local
government authority.

We note that pursuant to certain decisions of the Supreme Judicial Court of the
Commonwealth of Massachusetts, shareholders of a Massachusetts business trust
may, in certain circumstances, be held personally liable as partners for the
obligations or liabilities of the Trust. However, we also note that Article IV,
Section 4.1 of the Declaration of Trust provides that no shareholder shall be
subject to any personal liability whatsoever to any Person in connection with
Trust property or the acts, obligations or affairs of the Trust.

Based on the foregoing and our examination of such questions of law as we have
deemed necessary and appropriate for the purpose of this opinion, we are of the
opinion that:

1.   The Trust is validly existing as a business trust under the laws of the
     Commonwealth of Massachusetts.

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[  ], 2009
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2.       The Shares to be issued as contemplated in the Plan have been duly
         authorized, and, subject to the receipt by the Trust of consideration
         equal to the net asset value thereof, when issued in accordance with
         the Plan, will be validly issued, fully paid and nonassessable shares
         of the Trust under the laws of the Commonwealth of Massachusetts.

This opinion is rendered to you in connection with the Registration Statement
with respect to the Acquiring Fund and is solely for your benefit. We consent to
the filing of this opinion with and as part of the Registration Statement. This
opinion may not be relied upon by you for any other purpose or relied upon by
any other person, firm, corporation or other entity for any purpose, without our
prior written consent. We disclaim any obligation to advise you of any
developments in areas covered by this opinion that occur after the date of this
opinion.

Very truly yours,