CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT

I, Stephen C.  Miller,  President of Boulder  Growth & Income  Fund,  Inc.  (the
"Registrant"), certify that:

         1.     The Form N-CSR of the Registrant  (the "Report")  fully complies
                with  the   requirements  of  Section  13(a)  or  15(d)  of  the
                Securities Exchange Act of 1934, as amended; and

         2.     The information  contained in the Report fairly presents, in all
                material  respects,  the  financial  condition  and  results  of
                operations of the Registrant.

Date:    JULY 14, 2004                             /S/ STEPHEN C. MILLER
     -------------------------------               -----------------------------
                                                   Stephen C. Miller, President
                                                   (principal executive officer)

I, Carl D. Johns,  Vice President and Treasurer of Boulder Growth & Income Fund,
Inc. (the "Registrant"), certify that:

         1.     The Form N-CSR of the Registrant  (the "Report")  fully complies
                with  the   requirements  of  Section  13(a)  or  15(d)  of  the
                Securities Exchange Act of 1934, as amended; and

         2.     The information  contained in the Report fairly presents, in all
                material  respects,  the  financial  condition  and  results  of
                operations of the Registrant.

Date:    JULY 14, 2004             /S/ CARL D. JOHNS
     ------------------------      --------------------------------------------
                                   Carl D. Johns, Vice President and Treasurer
                                   (principal financial officer)