CERTIFICATION PURSUANT TO RULE 30A-2(B) UNDER THE 1940 ACT AND
                     SECTION 906 OF THE SARBANES-OXLEY ACT

I, Bruce N. Alpert, Principal Executive Officer of The Gabelli Value 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:    9/3/08                   /s/ Bruce N. Alpert
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                                  Bruce N. Alpert, Principal Executive Officer



I, Agnes Mullady, Principal Financial Officer & Treasurer of The Gabelli Value
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:    9/3/08                       /s/ Agnes Mullady
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                                      Agnes Mullady,
                                      Principal Financial Officer & Treasurer