SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


SCHEDULE 13D

Under the Securities Exchange Act of 1934 (Amendment No. 4)



Dana Corporation
(Name of Issuer)

Common Stock $1.00 Par Value Per Share
(Title of Class of Securities)



235811106
(CUSIP Number)

James E. McKee
GAMCO Investors, Inc.
One Corporate Center
Rye, New York 10580-1435
(914) 921-5294
(Name, Address and Telephone Number of Person Authorized to Receive Notices and
Communications)


April 10, 2006
(Date of Event which Requires Filing of this Statement)


If the filing person has previously filed a statement on Schedule 13G to report
the acquisition that is the subject of this Schedule 13D, and is filing this
schedule because of Section 240.13d-1(e),
240.13d-1(f) or 240.13d-1(g), check the following box.



CUSIP No. 235811106

1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

Gabelli Funds, LLC
I.D. NO. 13-4044523
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
(a)


(b)

3
SEC USE ONLY

4
SOURCE OF FUNDS (SEE INSTRUCTIONS)
00-Funds of investment advisory clients

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2 (d) OR 2 (e)


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER

2,480,500 (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

2,480,500 (Item 5)

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

2,480,500 (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

1.65%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IA
CUSIP No. 235811106
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

GAMCO Asset Management Inc.
I.D. NO.  13-4044521
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
(a)


(b)

3
SEC USE ONLY

4
SOURCE OF FUNDS (SEE INSTRUCTIONS)
 00-Funds of investment advisory clients

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2 (d) OR 2 (e)


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER

4,931,466 (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

5,205,166 (Item 5)

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

5,205,166 (Item 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

3.46%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IA, CO

CUSIP No. 235811106

1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

Gabelli Securities, Inc.
I.D. NO. 13-3379374
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
(a)


(b)

3
SEC USE ONLY

4
SOURCE OF FUNDS (SEE INSTRUCTIONS)
00-Client Funds

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2 (d) OR 2 (e)


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   Delaware

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER

10,000 (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

10,000 (Item 5)

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

10,000 (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
0.01%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    HC, CO, IA

CUSIP No.
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

MJG Associates, Inc.
I.D. NO.  06-1304269
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
(a)


(b)

3
SEC USE ONLY


4
SOURCE OF FUNDS (SEE INSTRUCTIONS)
 00-Client Funds

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2 (d) OR 2 (e)


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   Connecticut

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER

 49,000     (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

   49,000     (Item 5)

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

 49,000            (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
 (SEE INSTRUCTIONS)
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

0.03%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
 CO

CUSIP No. 235811106
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

GGCP, Inc.
I.D. NO.  13-3056041
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
(a)


(b)

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS)
   None

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2 (d) OR 2 (e)


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER

None


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

NONE

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS) X
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

NONE
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    HC, CO

CUSIP No. 235811106
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

GAMCO Investors, Inc.
I.D. NO. 13-4007862
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
(a)


(b)

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS)
None

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2 (d) OR 2 (e)


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER

None


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

NONE

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS) X
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

0.00%

14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    HC, CO

CUSIP No. 235811106
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

Mario J. Gabelli
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
(a)


(b)

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS)
 None

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2 (d) OR 2 (e)


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   USA

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER

None


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

NONE

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS) X
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

0.00%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IN

Item 1.		Security and Issuer
		This Amendment No. 4 to Schedule 13D on Common Stock of Dana
Corporation (the "Issuer") is being filed on behalf of the undersigned to amend
the Schedule 13D, as amended (the "Schedule 13D") which was originally filed on
July 9, 2003.  Unless otherwise indicated, all capitalized terms used herein
but not defined herein shall have the same meanings as set forth in the
Schedule 13D.

Item 2.		Identity and Background
This statement is being filed by Mario J. Gabelli ("Mario
Gabelli") and various entities which he
directly or indirectly controls or for which he acts as chief investment
officer.  These entities, except for Lynch Corporation ("Lynch") and Lynch
Interactive Corporation ("Interactive"), engage in various aspects of the
securities business, primarily as investment adviser to various institutional
and individual clients, including registered investment companies and pension
plans, and as general partner of various private investment partnerships.
Certain of these entities may also make investments for their own accounts.
		The foregoing persons in the aggregate often own beneficially more
than 5% of a class of a particular issuer.  Although several of the foregoing
persons are treated as institutional investors for purposes of reporting their
beneficial ownership on the short-form Schedule 13G, the holdings of those who
do not qualify as institutional investors may exceed the 1% threshold presented
for filing on Schedule 13G or implementation of their investment philosophy may
from time to time require action which could be viewed as not completely
passive.  In order to avoid any question as to whether their beneficial
ownership is being reported on the proper form and in order to provide greater
investment flexibility and administrative uniformity, these persons have
decided to file their beneficial ownership reports on the more detailed
Schedule 13D form rather than on the short-form Schedule 13G and thereby to
provide more expansive disclosure than may be necessary.
		(a), (b) and (c) - This statement is being filed by one or more of
the following persons: GGCP, Inc.  formerly known as Gabelli Group Capital
Partners, Inc. ("GGCP"), GAMCO Investors, Inc. formerly known as Gabelli Asset
Management Inc. ("GBL"), Gabelli Funds, LLC ("Gabelli Funds"), GAMCO Asset
Management Inc. formerly known as GAMCO Investors, Inc. ("GAMCO"), Gabelli
Advisers, Inc. ("Gabelli Advisers"), Gabelli Securities, Inc. ("GSI"), Gabelli
& Company, Inc. ("Gabelli & Company"), MJG Associates, Inc. ("MJG Associates"),
Gabelli Foundation, Inc. ("Foundation"), Mario Gabelli, Lynch, and Interactive.
Those of the foregoing persons signing this Schedule 13D are hereafter referred
to as the "Reporting Persons".
		GGCP makes investments for its own account and is the parent
company of GBL.  GBL, a public company listed on the New York Stock Exchange,
is the parent company for a variety of companies engaged in the securities
business, including those named below.
		GAMCO, a wholly-owned subsidiary of GBL, is an investment adviser
registered under the Investment Advisers Act of 1940, as amended ("Advisers
Act").  GAMCO is an investment manager providing discretionary managed account
services for employee benefit plans, private investors, endowments, foundations
and others.
		GSI, a majority-owned subsidiary of GBL, is an investment adviser
registered under the Advisers Act and serves as a general partner or investment
manager to limited partnerships and offshore investment companies.  As a part
of its business, GSI may purchase or sell securities for its own account.  It
is the immediate parent of Gabelli & Company. GSI is the Investment Manager of
Gabelli Associates Fund, Gabelli Associates Fund II, Gabelli Associates
Limited, ALCE Partners, L.P., and Gabelli Multimedia Partners, L.P.  GSI and
Marc Gabelli own 45% and 55%, respectively, of Gabelli Securities International
Limited ("GSIL"). GSIL provides investment advisory services to offshore funds
and accounts.   GSIL is an investment advisor of Gabelli International Gold
Fund Limited, Gabelli European Partners, Ltd., and Gabelli Global Partners,
Ltd.
		Gabelli & Company, a wholly-owned subsidiary of GSI, is a broker-
dealer registered under the Securities Exchange Act of 1934, as amended ("1934
Act"), which as a part of its business regularly purchases and sells securities
for its own account.
		Gabelli Funds, a wholly owned subsidiary of GBL, is a limited
liability company. Gabelli Funds is an investment adviser registered under the
Advisers Act which presently provides discretionary managed account services
for The Gabelli Equity Trust Inc., The Gabelli Asset Fund, The Gabelli Growth
Fund, The Gabelli Convertible and Income Securities Fund, Inc., The Gabelli
Value Fund Inc., The Gabelli Small Cap Growth Fund, The Gabelli Equity Income
Fund, The Gabelli ABC Fund, The Gabelli Global Telecommunications Fund, Gabelli
Gold Fund, Inc., The Gabelli Global Multimedia Trust Inc., The Gabelli Global
Convertible Securities Fund, Gabelli Capital Asset Fund, Gabelli International
Growth Fund, Inc., The Gabelli Global Growth Fund, The Gabelli Utility Trust,
The Gabelli Global Opportunity Fund, The Gabelli Utilities Fund, The Gabelli
Blue Chip Value Fund, The Gabelli Mathers Fund, The Gabelli Woodland Small Cap
Value Fund, The Comstock Capital Value Fund, The Comstock Strategy Fund, The
Gabelli Dividend and Income Trust, The Gabelli Global Utility & Income Trust,
The Gabelli Global Gold, Natural Resources, & Income Trust (collectively, the
"Funds"), which are registered investment companies.
		Gabelli Advisers, a subsidiary of GBL, is an investment adviser
which provides discretionary advisory services to The Gabelli Westwood Mighty
Mitessm Fund.
		The Plan, a qualified employee profit sharing plan, covers
substantially all employees of GBL and its affiliates.
		MJG Associates provides advisory services to private investment
partnerships and offshore funds.  Mario Gabelli is the sole shareholder,
director and employee of MJG Associates.   MJG Associates is the Investment
Manager of Gabelli International Limited, Gabelli International II Limited,
Gabelli Performance Partnership, and Gabelli Fund, LDC.
The Foundation is a private foundation.  Mario Gabelli is the
President, a Trustee and the
Investment Manager of the Foundation.
		Lynch is a public company traded on the American Stock Exchange
engaged in manufacturing.  Interactive is a public company listed on the
American Stock Exchange and is a holding company with operating subsidiaries
engaged primarily in the rural telephone industry.  Lynch and Interactive
actively pursue new business ventures and acquisitions. Lynch and Interactive
make investments in marketable securities to preserve capital and maintain
liquidity for financing their business activities and acquisitions and are not
engaged in the business of investing, reinvesting, or trading in securities.
Mario J. Gabelli is a director, officer and a substantial shareholder of
Interactive and a substantial shareholder of Lynch.
		Mario Gabelli is the majority stockholder and Chairman of the Board
of Directors and Chief Executive Officer of GGCP and GBL.  GGCP is the majority
shareholder of GBL. GBL, in turn, is the sole stockholder of GAMCO.  GBL is
also the majority stockholder of GSI and the largest shareholder of Gabelli
Advisers.  Gabelli & Company is a wholly-owned subsidiary of GSI.
		The Reporting Persons do not admit that they constitute a group.
		GGCP, GBL, GAMCO, and Gabelli & Company are New York corporations
and GSI and Gabelli Advisers are Delaware corporations, each having its
principal business office at One Corporate Center, Rye, New York 10580.
Gabelli Funds is a New York limited liability company having its principal
business office at One Corporate Center, Rye, New York 10580.  MJG Associates
is a Connecticut corporation having its principal business office at 140
Greenwich Avenue, Greenwich, CT 06830.  The Foundation is a Nevada corporation
having its principal offices at 165 West Liberty Street, Reno, Nevada 89501.
Lynch is an Indiana corporation having its principal business office at 50
Kennedy Plaza, Suite 1250, Providence, Rhode Island 02903.  Interactive is a
Delaware corporation having its principal place of business at One Corporate
Center, Rye, New York 10580.
		For information required by instruction C to Schedule 13D with
respect to the executive officers and directors of the foregoing entities and
other related persons (collectively, "Covered Persons"), reference is made to
Schedule I annexed hereto and incorporated herein by reference.
(f) - Reference is made to Schedule I hereto.

Item 5.		Interest In Securities Of The Issuer
Item 5 to Schedule 13D is amended, in pertinent part, as follows:
 (a) The aggregate number of Securities to which this Schedule 13D
relates is 7,744,666 shares, representing 5.15% of the 150,483,141 shares
outstanding as reported in the Issuer's most recent Form 10-Q for the quarter
ended September 30, 2005.  The Reporting Persons beneficially own those
Securities as follows:

Name
Shares of
Common Stock
% of Class
of
Common
GAMCO

Gabelli Funds

GSI

MJG Associates
5,205,166

2,480,500

10,000

49,000
3.46%

1.65%

0.01%

0.03%




 		Mario Gabelli is deemed to have beneficial ownership of the
Securities owned beneficially by each of the foregoing persons.  GSI is deemed
to have beneficial ownership of the Securities owned beneficially by Gabelli &
Company.  GBL and GGCP are deemed to have beneficial ownership of the
Securities owned beneficially by each of the foregoing persons other than Mario
Gabelli and the Foundation.
(b) Each of the Reporting Persons and Covered Persons has the sole
power to vote or direct the vote and sole power to dispose or to direct the
disposition of the Securities reported for it, either for its own benefit or
for the benefit of its investment clients or its partners, as the case may be,
except that (i) GAMCO does not have the authority to vote 273,700 of the
reported shares, (ii) Gabelli Funds has sole dispositive and voting power with
respect to the shares of the Issuer held by the Funds so long as the aggregate
voting interest of all joint filers does not exceed 25% of their total voting
interest in the Issuer and, in that event, the Proxy Voting Committee of each
Fund shall respectively vote that Fund's shares, (iii) at any time, the Proxy
Voting Committee of each such Fund may take and exercise in its sole discretion
the entire voting power with respect to the shares held by such fund under
special  circumstances such as regulatory considerations, and (iv) the power of
Mario Gabelli, GBL, and GGCP is indirect with respect to Securities
beneficially owned directly by other Reporting Persons.
(c) Information with respect to all transactions in the Securities
which were effected during the past sixty days or since the most recent filing
on Schedule 13D, whichever is less, by each of the Reporting Persons and
Covered Persons is set forth on Schedule II annexed hereto and incorporated
herein by reference.
		(e) Not applicable.



Signature
	After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.
Dated:	April 11, 2006

GGCP, INC.
MARIO J. GABELLI
MJG ASSOCIATES, INC.


By:/s/ James E. McKee
	James E. McKee
	Attorney-in-Fact

GABELLI SECURITIES, INC.
GAMCO INVESTORS, INC.
GABELLI FUNDS, LLC


By:/s/ James E. McKee
	James E. McKee
	Secretary or Assistant Secretary


GAMCO ASSET MANAGEMENT INC.


By:/s/ Douglas R. Jamieson
	Douglas R. Jamieson
	President




         SCHEDULE I

     Information with Respect to Executive
Officers and Directors of the Undersigned

		Schedule I to Schedule 13D is amended, in pertinent part, as
follows:

The following sets forth as to each of the executive officers and
directors of the undersigned: his name; his business address; his
present principal occupation or employment and the name, principal
business and address of any corporation or other organization in
which such employment is conducted.  Unless otherwise specified,
the principal employer of each such individual is GAMCO Asset
Management, Inc., Gabelli Funds, LLC, Gabelli & Company, Inc., or
GAMCO Investors, Inc., the business address of each of which is One
Corporate Center, Rye, New York 10580, and each such individual
identified below is a citizen of the United States.  To the
knowledge of the undersigned, during the last five years, no such
person has been convicted in a criminal proceeding (excluding
traffic violations or similar misdemeanors), and no such person was
a party to a civil proceeding of a judicial or administrative body
of competent jurisdiction as a result of which he was or is subject
to a judgment, decree or final order enjoining future violations
of, or prohibiting or mandating activities subject to, federal or
state securities law or finding any violation with respect to such
laws except as reported in Item 2(d) of this Schedule 13D.


GGCP, Inc.
Directors:

Vincent J. Amabile

Mario J. Gabelli
Business Consultant
Chairman and Chief Executive Officer of GGCP,
Inc., and GAMCO Investors, Inc.; Director/Trustee
of all registered investment companies advised by
Gabelli Funds, LLC; Chief Executive Officer of
Lynch Interactive Corporation.

Charles C. Baum




Douglas R. Jamieson
Secretary & Treasurer
United Holdings Co., Inc.
2545 Wilkens Avenue
Baltimore, MD   21223

See below
	Arnold M. Reichman

Joseph R. Rindler,
Jr.

Business Consultant

Business Consultant/former Chairman of GAMCO Asset
Management Inc.
	Marc J. Gabelli

Chairman of Lynch Corporation

	Matthew R. Gabelli

Vice President - Trading
Gabelli & Company, Inc.
One Corporate Center
Rye, New York 10580
Officers:

	Mario J. Gabelli


Chairman, Chief Executive Officer and Chief
Investment Officer

	Henry Kiernan
Vice President, Chief Financial Officer and
Secretary





GAMCO Investors, Inc.
Directors:


               Edwin L.
Artzt




               Raymond C.
Avansino, Jr.

Former Chairman and Chief Executive Officer
Procter & Gamble Company
900 Adams Crossing
Cincinnati, OH 45202

Chairman
E.L. Wiegand Foundation
165 West Liberty Street
Reno, NV 89501

	Mario J. Gabelli


               John D.
Gabelli


See above


Senior Vice President



	John C. Ferrara
See below



	Karl Otto Pohl (1)




              Robert S.
Prather






               Vincent S.
Tese




               Alan C.
Heuberger

Sal. Oppenheim jr. & Cie.
Bockenheimer Landstrasse 20
D-6000 FRANKFURT AM MAIN
Germany

President & Chief Operating Officer
Gray Television, Inc.
4370 Peachtree Road, NE
Atlanta, GA 30319


Lawyer, Investment Adviser and Cable Television
Executive
c/o Bear Stearns & Company, Inc.
245 Park Avenue, 19th Floor
New York, NY 10167

Cascade Investment LLC
2365 Carillon Point
Kirkland, WA 98033

Officers:

	Mario J. Gabelli

Chairman, Chief Executive Officer and Chief
Investment Officer

Douglas R. Jamieson

Henry G. Van der Eb

Michael R. Anastasio,
Jr.

President and Chief Operating Officer

Senior Vice President

Vice President and Chief Financial Officer
	James E. McKee

Vice President, General Counsel and Secretary

GAMCO Asset Management Inc.
Directors:


	Douglas R. Jamieson
	Regina M. Pitaro
	F. William Scholz, II
	William S. Selby


Officers:


	Mario J. Gabelli
Chief Investment Officer



	Douglas R. Jamieson

              Michael R.
Anastasio, Jr.
President and Chief Operating Officer

Vice President and Chief Financial Officer
Gabelli Funds, LLC
Officers:


	Mario J. Gabelli

Chief Investment Officer
	Bruce N. Alpert
Executive Vice President and Chief Operating
Officer

	James E. McKee
Secretary



Gabelli Advisers, Inc.
Directors:


	Bruce N. Alpert
	Michael R. Anastasio
               Douglas R.
Jamieson
	Joseph R. Rindler,
Jr.


Officers:


	Bruce N. Alpert
Chief Operating Officer

	James E. McKee
Secretary

Gabelli Securities, Inc.


Directors:


	Robert W. Blake
President of W. R. Blake & Sons, Inc.
196-20 Northern Boulevard
Flushing, NY   11358

	Douglas G. DeVivo
General Partner of ALCE Partners, L.P.
One First Street, Suite 16
Los Altos, CA   94022


               Douglas R.
Jamieson

               F. William
Scholz, II

              Joseph R.
Rindler, Jr.

President and Chief Operating Officer

See above

See above


Officers:


	Douglas R. Jamieson

               Michael R.
Anastasio

               James E. McKee
See above

Vice President and Chief Financial Officer

Assistant Secretary



Gabelli & Company, Inc.
Directors:


	James G. Webster, III
Chairman & Interim President

	Irene Smolicz
Senior Trader
Gabelli & Company, Inc.



Officers:


	James G. Webster, III
Chairman & Interim President

	Bruce N. Alpert
Vice President - Mutual Funds



               James E. McKee
Secretary


Lynch Corporation,
140 Greenwich Avenue, 4th Floor
Greenwich, CT 06830

Directors:





              E. Val Cerutti

Business Consultant, Cerutti Consultants
227 McLain Street
Mount Kisco, NY   10540

Avrum Gray



              Marc J. Gabelli

              John C. Ferrara


              Anthony R.
Pustorino

Gbar Limited Partnership
440 South LaSalle, Suite 2900
Chicago, IL 60605

Chairman

President and Chief Executive Officer


Professor Emeritus
Pace University
1 Martine Avenue
White Plains, NY 10606

Officers:





            John C. Ferrara
See above




	Eugene Hynes
Secretary and Treasurer




Lynch Interactive Corporation,
401 Theodore Fremd Avenue Rye, NY 10580


Directors:


                 John Barnicle
Chief Executive Officer
Lynch Interactive Corporation
401 Theodore Fremd Ave.
Rye, NY 10580

	Mario J. Gabelli

See above - GGCP, Inc.


	Salvatore Muoio
Principal
S. Muoio & Co., LLC
Suite 406
509 Madison Ave.
New York, NY 10022

               Morris Berkowitz





               John C. Ferrara

              Lawrence R. Moats

Consultant
Lynch Interactive Corporation
401 Theodore Fremd Ave.
Rye, NY 10580


See above

Moats Office & Properties, Inc.
100 West Palatine Road, Ste. L30
P.O. Box 1189
Palatine, IL 60078-1189






Officers:


	Mario J. Gabelli

John Barnicle

Chairman and Chief Executive Officer

Chief Executive Officer
	Robert E. Dolan

Chief Financial Officer

               John A. Cole

Vice President, Corporate Development
Secretary and General Counsel
	(1) Citizen of Germany

























                                    SCHEDULE II
                            INFORMATION WITH RESPECT TO
                 TRANSACTIONS EFFECTED DURING THE PAST SIXTY DAYS OR
                 SINCE THE MOST RECENT FILING ON SCHEDULE 13D (1)
                                     SHARES PURCHASED      AVERAGE
                        DATE             SOLD(-)           PRICE(2)
 COMMON STOCK-DANA CORP.
          GABELLI SECURITIES, INC.
                       3/14/06            4,000-            1.1636
                       3/06/06            7,000              .8450
                       3/02/06            5,000-            1.4352
                       2/28/06            5,000             1.7700
	    MJG ASSOCIATES, INC.
          	GABELLI PERFORMANCE PARTNERSHIP
                       2/21/06            5,000             4.0960
          	GABELLI INTERNATIONAL LTD
                       4/04/06           10,000             1.6500
          GAMCO ASSET MANAGEMENT INC.
                       4/10/06            7,500-            1.6200
                       4/10/06            5,000             1.5980
                       4/10/06            1,000             1.6250
                       4/10/06            1,000-            1.5500
                       4/10/06            3,500-            1.5500
                       4/10/06           44,150-            1.5611
                       4/10/06           10,000             1.5700
                       4/10/06            2,000-            1.5800
                       4/10/06            5,000             1.5800
                       4/10/06              500-            1.5900
                       4/07/06            1,500             1.5500
                       4/07/06              500-            1.5500
                       4/07/06           33,500-            1.5500
                       4/07/06           59,500-            1.5646
                       4/07/06            1,000-            1.5500
                       4/06/06            5,000             1.5450
                       4/06/06           20,000-            1.5300
                       4/06/06            1,500-            1.5400
                       4/06/06           50,000-            1.5491
                       4/06/06            3,000-            1.5500
                       4/05/06           23,000-            1.5257
                       4/05/06            4,000             1.5700
                       4/05/06           20,000-            1.5100
                       4/05/06           20,000-            1.5100
                       4/04/06           34,450-            1.6375
                       4/04/06              500             1.6300
                       4/04/06            6,300-            1.6300
                       4/04/06            6,300-            1.6341
                       4/04/06              500-            1.6300
                       4/04/06           32,000             1.6500
                       4/04/06           15,000             1.6423
                       4/03/06           25,500-            1.5884
                       4/03/06           11,000-            1.6000
                       4/03/06              600             1.6100
                       4/03/06            3,000             1.5933
                       3/31/06            1,000-            1.5300
                       3/31/06           65,000-            1.5485
                       3/31/06            1,000             1.6000
                       3/31/06            1,000-            1.6100
                       3/31/06           11,500-            1.5680
                       3/30/06           38,500-            1.5999
                       3/29/06           36,000             1.8646
                       3/29/06            2,500-            1.8600
                       3/29/06           20,000-            1.8800
                       3/29/06          132,801-            1.8500
                       3/29/06            2,000             1.8600
                       3/28/06           10,500-            1.8800
                       3/28/06           17,000-            1.9000
                       3/28/06           50,000-            1.8730
                       3/28/06            1,799-            1.9139
                       3/27/06           25,000-            1.9320
                       3/27/06           87,000-            1.9240
                       3/27/06            1,000             1.9100
                       3/27/06            2,000-            1.9200
                       3/27/06           15,500-            1.9100
                       3/27/06           10,000-            1.9300
                       3/27/06            5,000-            1.9400
                       3/24/06            7,000-            2.0000
                       3/24/06          104,000-            1.9324
                       3/24/06              500-            1.9500
                       3/23/06            1,000-            1.8800
                       3/22/06           70,000-            1.8657
                       3/22/06           20,000-            1.8300
                       3/21/06            1,000-            1.8000
                       3/21/06           20,000-            1.7900
                       3/20/06           13,000             1.9569
                       3/20/06           40,000             1.8249
                       3/20/06           11,500-            1.8926
                       3/17/06            2,000             1.9900
                       3/16/06           50,000-            1.9004
                       3/16/06           10,000-            1.8800
                       3/16/06            1,300             1.9346
                       3/16/06           40,000-            1.7875
                       3/15/06           10,500             1.4510
                       3/15/06            3,000             1.4700
                       3/15/06           26,000-            1.4646
                       3/15/06           50,000-            1.3850
                       3/15/06            3,000             1.5300
                       3/15/06           50,000             1.4605
                       3/15/06            5,000-            1.3000
                       3/14/06            4,500             1.1622
                       3/14/06           18,000-            1.1555
                       3/14/06           10,000-            1.1636
                       3/13/06            5,000             1.1400
                       3/13/06           18,000-            1.1346
                       3/13/06            3,500-            1.1300
                       3/13/06           87,135-            1.1346
                       3/13/06           46,300-            1.1400
                       3/13/06           11,500-            1.1500
                       3/13/06           13,000-            1.1700
                       3/13/06            4,500-            1.1800
                       3/13/06            1,000             1.1200
                       3/13/06            1,000             1.1300
                       3/13/06              500-            1.1400
                       3/13/06              500-            1.1000
                       3/13/06           18,000             1.1346
                       3/13/06            1,000-            1.1200
                       3/13/06              500-            1.1500
                       3/13/06              500             1.1400
                       3/13/06              500             1.1500
                       3/13/06            1,000-            1.1200
                       3/13/06            1,000-            1.1300
                       3/10/06            6,000              .9500
                       3/10/06            7,000-             .9000
                       3/10/06           36,300-            1.0483
                       3/10/06           40,000-             .9550
                       3/09/06           40,000-             .8500
                       3/09/06          100,000-             .8500
                       3/09/06           19,000-             .8000
                       3/09/06          128,271-             .8568
                       3/08/06           40,500              .7900
                       3/08/06           50,000              .7840
                       3/08/06           50,000-             .7840
                       3/08/06           50,000-             .7840
                       3/08/06           42,500-             .8045
                       3/08/06            7,500-             .8200
                       3/07/06            4,000-             .7000
                       3/07/06            3,000-             .7367
                       3/07/06           13,000-             .7300
                       3/07/06           18,850-             .7454
                       3/06/06            4,000-             .9500
                       3/06/06          313,443-             .9037
                       3/06/06            2,000              .8250
                       3/06/06            7,500-             .8700
                       3/06/06           38,000              .7816
                       3/06/06            8,000-             .8600
                       3/06/06            2,000-             .9550
                       3/03/06            5,000-            1.0720
                       3/03/06            5,000             1.0720
                       3/03/06           21,000-            1.0000
                       3/03/06           15,000             1.0800
                       3/03/06            7,000             1.0720
                       3/03/06           20,000-            1.0025
                       3/03/06           40,000             1.0720
                       3/03/06           10,000-            1.0050
                       3/02/06            8,000-            1.2700
                       3/02/06           20,000-            1.0900
                       3/01/06           10,000-            1.7000
                       3/01/06           10,000             1.8500
                       3/01/06           10,300-            1.8503
                       3/01/06           15,000-            1.7217
                       2/28/06            1,200-            1.8000
                       2/28/06           17,000-            1.7941
                       2/28/06           50,000-            1.7870
                       2/27/06              500             1.9100
                       2/27/06           10,000-            1.8550
                       2/27/06            2,000             2.1800
                       2/27/06           10,000-            1.9100
                       2/27/06            2,000             1.6000
                       2/24/06           15,000             2.5000
                       2/24/06           50,000             2.8000
                       2/24/06            1,000             2.8400
                       2/24/06            8,500             2.4053
                       2/23/06            1,000             2.7500
                       2/23/06            5,000             2.7775
                       2/23/06              300             2.9200
                       2/23/06            5,000-            2.9700
                       2/23/06           12,100-            3.0861
                       2/23/06           17,000             3.0582
                       2/23/06            5,000             3.8380
                       2/23/06           10,000             3.2750
                       2/23/06            4,000             3.2850
                       2/23/06           29,500             3.7582
                       2/22/06            5,000             3.9824
                       2/22/06            2,500             3.8860
                       2/22/06            1,000             3.8600
                       2/22/06            5,000             3.9925
                       2/22/06            2,500-            3.9110
                       2/22/06            1,500-            3.8500
                       2/22/06            8,500-            3.8854
                       2/22/06            2,500             3.8940
                       2/22/06            1,000             4.0000
                       2/21/06           10,500             4.1538
                       2/21/06            3,000-            4.1800
                       2/21/06            1,000             4.2200
                       2/21/06            1,000-            4.0330
                       2/21/06            5,000             4.1860
                       2/21/06            5,000             4.1880
                       2/17/06            2,000-            4.1700
                       2/16/06            2,800-            4.0000
                       2/16/06           11,130-            4.0446
                       2/16/06            2,000             4.0000
                       2/15/06           15,000             4.1167
                       2/15/06            1,000-            4.0310
                       2/15/06            7,500-            4.0300
                       2/15/06           35,000             4.1170
                       2/15/06           21,000             4.0776
                       2/15/06              500-            4.0500
                       2/15/06            1,500-            4.1500
                       2/14/06            1,000-            4.1000
                       2/14/06            7,000             4.0829
                       2/14/06            9,500-            4.0820
                       2/13/06           11,500-            4.0771
                       2/13/06           11,500             4.1241
                       2/13/06           10,000             4.1200
                       2/13/06            2,000             4.1700
                       2/13/06            3,000             4.1800
                       2/13/06            5,000-            4.1014
           GABELLI FUNDS, LLC.
               GABELLI VALUE FUND
                       4/10/06           20,000-            1.5700
                       3/28/06           50,000-            1.8880
                       3/24/06           50,000-            1.9670
                       3/23/06           50,000-            1.8300
                       3/17/06           50,000             1.8893
                       2/14/06           50,000             4.0778
               GABELLI SMALL CAP GROWTH FUND
                       3/29/06           75,000             1.8900
                       2/24/06            5,000             2.4050
               GABELLI EQUITY TRUST
                       4/05/06           50,000-            1.5340
                       3/27/06           50,000-            1.9000
                       2/22/06           25,000             3.9748
                       2/15/06           25,000             4.0372
               GABELLI EQUITY INCOME FUND
                       3/29/06           50,000             1.8700
                       3/22/06           20,000-            1.7815
                       3/21/06           10,000-            1.7200
                       3/16/06           10,000-            1.6300
                       2/27/06            5,000             2.0392
                       2/23/06            5,000             3.8050
                       2/16/06           30,000             3.9960
               GABELLI DIVIDEND & INCOME TRUST
                       4/10/06           50,000-            1.5700
                       4/04/06           50,000-            1.6260
                       3/24/06           50,000-            1.9670
                       3/07/06          150,000-             .7833
               GABELLI CONVERTIBLE FUND
                       3/20/06           12,000-            1.8700
                       2/23/06            2,000             2.8400
               GABELLI ASSET FUND
                       3/22/06           50,000-            1.7815
                       3/15/06           50,000-            1.4900
                       3/13/06           30,000-            1.1300
                       3/10/06           70,000-             .9650
                       3/06/06           80,000-             .8655
               GABELLI CAPITAL ASSET FUND
                       4/04/06           30,000-            1.6300
                       3/27/06           20,000-            1.9000
                       3/17/06           30,000             1.8200
                       3/16/06           30,000-            1.9300
                       3/15/06           15,000-            1.4900
                       2/23/06            5,000             2.8500
                       2/21/06           10,000             4.1840
               GABELLI ABC FUND
                       3/20/06            5,000             1.9500
                       3/17/06           20,000             1.9035
                       2/24/06            5,000             2.4050

(1) UNLESS OTHERWISE INDICATED, ALL TRANSACTIONS WERE EFFECTED
    ON THE NYSE.

(2) PRICE EXCLUDES COMMISSION.

(*) RESULTS IN CHANGE OF DISPOSITIVE POWER AND BENEFICIAL OWNERSHIP.