Boulder Growth & Income Fund, Inc. Declares Dividend

Boulder Growth & Income Fund, Inc. (NYSE: BIF) announced today that it has declared a common stock dividend of $0.10 per share payable in cash on December 31, 2010 to holders of record on December 28, 2010. The dividend will consist of approximately $0.05 per share short-term capital gain and $0.05 per share long-term capital gain. The amounts and sources of distributions reported are only estimates and are not provided for tax reporting purposes. After the end of the calendar year, stockholders will receive a 1099-DIV from their broker or transfer agent informing them how to report distributions received during that year for federal income tax purposes. The Fund is expected to trade ex-dividend on December 23, 2010.

For more information on the Fund, please visit us on the web at www.boulderfunds.net.

Contacts:

Fund Administrative Services, LLC
Nicole Murphey, 303-449-0426
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