SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


SCHEDULE 13D

Under the Securities Exchange Act of 1934 (Amendment No. 7)



Bel Fuse Inc.
(Name of Issuer)

Class A Common Stock
(Title of Class of Securities)



077347201
(CUSIP Number)

Peter D. Goldstein
GAMCO Investors, Inc.
One Corporate Center
Rye, New York 10580-1435
(914) 921-5000
(Name, Address and Telephone Number of Person Authorized to Receive Notices
and Communications)


January 29, 2008
(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.  077347201
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

147,800   (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

147,800   (Item 5)

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

147,800   (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)

5.76%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IA
CUSIP No.  077347201

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

231,000  (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

231,000  (Item 5)

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

231,000  (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)

9.01%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IA, CO
CUSIP No. 077347201

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

Teton Advisors, Inc.
	I.D. NO.  13-4008049
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
   Delaware

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER

2,500      (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

2,500              (Item 5)

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

2,500                     (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)

0.10%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IA, CO

CUSIP No. 077347201
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  (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

NONE (ITEM 5)

10



SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE  (ITEM 5)
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. 077347201
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

GAMCO Investors, Inc.
	I.D. NO.  13-4007862


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 (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

NONE (ITEM 5)

10




SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE (ITEM 5)
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. 077347201
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 (Item 5)


8



SHARED VOTING POWER

NONE


9



SOLE DISPOSITIVE POWER

NONE (ITEM 5)

10




SHARED DISPOSITIVE POWER

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE (ITEM 5)
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. 7 to Schedule 13D on the Class
A Common Stock of Bel Fuse Inc. (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  June 25, 2007.   Unless otherwise indicated, all
capitalized terms used herein but not defined herein shall have the same
meaning 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 LICT Corporation ("LICT"), 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.  ("GGCP"), GAMCO Investors, Inc. ("GBL"),
Gabelli Funds, LLC ("Gabelli Funds"), GAMCO Asset Management Inc. ("GAMCO"),
Teton Advisors, Inc. ("Teton Advisors"), Gabelli Securities, Inc. ("GSI"),
Gabelli & Company, Inc. ("Gabelli & Company"), MJG Associates, Inc. ("MJG
Associates"), Gabelli Foundation, Inc. ("Foundation"), Mario Gabelli, and LICT.
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 general
partner or investment manager of a number of funds or partnerships, including
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 GAMCO
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 GAMCO Global Telecommunications
Fund, GAMCO Gold Fund, Inc., The Gabelli Global Multimedia Trust Inc., The
GAMCO Global Convertible Securities Fund, Gabelli Capital Asset Fund, GAMCO
International Growth Fund, Inc., The GAMCO Global Growth Fund, The Gabelli
Utility Trust, The GAMCO Global Opportunity Fund, The Gabelli Utilities Fund,
The Gabelli Blue Chip Value Fund, The GAMCO 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, The Gabelli Global Deal Fund, and The Gabelli Healthcare & Wellness Rx
Trust (collectively, the "Funds"), which are registered investment companies.
		Teton Advisors, a subsidiary of GBL, is an investment adviser
which provides discretionary advisory services to The GAMCO Westwood Mighty
Mitessm Fund, The GAMCO Westwood Income Fund and The GAMCO Westwood Small Cap
Fund.
		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
and Gabelli Fund, LDC.  Mario J. Gabelli is the general partner of Gabelli
Performance Partnership, LP.
The Foundation is a private foundation.  Mario Gabelli is the
President, a Trustee and the
Investment Manager of the Foundation.
		 LICT is a holding company with operating subsidiaries engaged
primarily in the rural telephone industry.  LICT actively pursues new
business ventures and acquisitions.  LICT makes 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, and substantial shareholder of LICT.
		Mario Gabelli is the majority stockholder and Chief Executive
Officer of GGCP and Chairman and Chief Executive Officer of 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
Teton Advisors.  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 Teton Advisors 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.  LICT is a
Delaware corporation having its principal place of business at 401 Theodore
Fremd Avenue, 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 3.		Source and Amount of Funds or Other Consideration
Item 3 to Schedule 13D is amended, in pertinent part, as follows:
		The Reporting Persons used an aggregate of approximately $1,680,241
to purchase the additional Securities reported as beneficially owned in Item 5
since the most recent filing on Schedule 13D. GAMCO and Gabelli Funds used
approximately $840,026 and $799,135, respectively, of funds that were provided
through the accounts of certain of their investment advisory clients (and, in
the case of some of such accounts at GAMCO, may be through borrowings from
client margin accounts) in order to purchase the additional Securities for such
clients. Teton Advisors used approximately $41,080 of funds of investment
advisory clients to purchase the additional Securities reported by it.

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 381,300 shares, representing 14.86% of the 2,565,190 shares
outstanding as reported in the Issuer's most recent Form 10-Q for the quarter
ended September 30, 2007. The Reporting Persons beneficially own those
Securities as follows:

Name
Shares of
Common Stock
% of Class of
Common

Gabelli Funds


147,800

5.76%
GAMCO
231,000
9.01%

Teton Advisors

2,500

0.10%

		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) 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, (ii) 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 (iii) 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:	January 31, 2008

MARIO J. GABELLI
GGCP, INC.



By:/s/ Douglas R. Jamieson
		 Douglas R. Jamieson
		 Attorney-in-Fact



GABELLI FUNDS, LLC
TETON ADVISORS, INC.




By:/s/ Bruce N. Alpert
		Bruce N. Alpert
		Chief Operating Officer - Gabelli Funds, LLC.
 	    	President - Teton Advisors, Inc.



GAMCO ASSET MANAGEMENT INC
GAMCO INVESTORS, INC.


By:/s/ Douglas R. Jamieson
		Douglas R. Jamieson
		President & Chief Operating Officer - GAMCO Investors, Inc.
	     	President - GAMCO Asset Management Inc.


    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 Securities, Inc., Gabelli & Company, Inc., Teton
Advisors, 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

Business Consultant

	Mario J. Gabelli

Chief Executive Officer of GGCP, Inc., and
Chairman & Chief Executive Officer of GAMCO
Investors, Inc.; Director/Trustee of all
registered investment companies advised by
Gabelli Funds, LLC; Chief Executive Officer of
LICT Corporation.

	Marc J. Gabelli

Chairman of LGL Corporation

	Matthew R. Gabelli

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

	Charles C. Baum

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

	Douglas R. Jamieson

See below

	Joseph R. Rindler, Jr.

Account Executive for GAMCO Asset Management Inc.
               Fredric V.
Salerno
Chairman; Former Vice Chairman and Chief Financial
Officer
Verizon Communications

Vincent Capurso
Vice President Taxes, Barnes & Noble, Inc.

Vincent S. Tese

Former Director GAMCO Investors, Inc.


Officers:

	Mario J. Gabelli
 Chief Executive Officer and Chief Investment
Officer

	Michael G. Chieco
Chief Financial Officer, Secretary



GAMCO Investors, Inc.
Directors:


               Edwin L.
Artzt




Raymond C. Avansino



              Richard L.
Bready

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

Chairman & Chief Executive Officer
E.L. Wiegand Foundation
Reno, NV 89501

Chairman and Chief Executive Officer
Nortek, Inc.
50 Kennedy Plaza
Providence, RI 02903

	Mario J. Gabelli

               John D.
Gabelli
See above

Senior Vice President


               Eugene R.
McGrath

Former Chairman and Chief Executive Officer
Consolidated Edison, Inc.

               Robert S.
Prather




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

	Mario J. Gabelli

Chairman and Chief Executive Officer

Douglas R. Jamieson

Henry G. Van der Eb

Diane LaPointe

Kieran Caterina

President and Chief Operating Officer

Senior Vice President

Acting Co-Chief Financial Officer

Acting Co-Chief Financial Officer


GAMCO Asset Management
Inc.
Directors:


	Douglas R. Jamieson
	Regina M. Pitaro
	William S. Selby


Officers:


	Mario J. Gabelli
Chief Investment Officer - Value Portfolios



	Douglas R. Jamieson

John Piontkowski

               Chistopher
J. Michailoff
President

Chief Operating Officer & Chief Financial Officer

General Counsel and Secretary

Gabelli Funds, LLC
Officers:


	Mario J. Gabelli

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




Teton Advisors, Inc.
Directors:


	Bruce N. Alpert
               Douglas R.
Jamieson

See above
See above
Officers:


	Bruce N. Alpert
President




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


President


Officers:


	Douglas R. Jamieson

               Christopher J.
Michailoff

               Kieran Caterina
See above

Secretary

Chief Financial Officer


Gabelli & Company, Inc.
Directors:


	James G. Webster, III
See Above

	Irene Smolicz
Senior Trader
Gabelli & Company, Inc.


Officers:


	James G. Webster, III
Chairman & Interim President

	Bruce N. Alpert
Vice President - Mutual Funds




LICT Corporation
401 Theodore Fremd Avenue Rye, NY 10580


Directors:


	Mario J. Gabelli

See above - GGCP, Inc.


Glenn Angelillo
P.O. Box 128
New Canaan, CT 06840


              Alfred W. Fiore
The Ross Companies
1270 Avenue of the Americas
New York, NY 10020-1703


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


Gary L. Sugarman

Chief Executive Officer
Richfield Associates
400 Andrews Street
Rochester, NY 14604
Officers:


	Mario J. Gabelli

Chairman
	Robert E. Dolan

Interim President and Chief Executive Officer,
Chief Financial Officer

	Thomas J. Hearity

General Counsel

                                   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-BEL FUSE INC.

          GAMCO ASSET MANAGEMENT INC.
                       1/30/08            5,000            31.5100
                       1/29/08            5,000            31.8354
                       1/25/08            5,000            31.0760
                       1/24/08            4,900            31.5000
                       1/23/08              100            31.0500
                       1/08/08            1,900            33.1800
                       1/07/08              200            33.1800
                       1/04/08            2,900            33.3055
                       1/02/08            1,300            34.0000
          TENTON ADVISORS, INC.
                       1/29/08            1,300            31.6000
          GABELLI FUNDS, LLC.
               GABELLI SMALL CAP GROWTH FUND
                       1/30/08           19,200            31.7370
                       1/29/08              800            31.7300
                       1/08/08            5,000            32.8800

(1) UNLESS OTHERWISE INDICATED, ALL TRANSACTIONS WERE EFFECTED
    ON THE NASDAQ GLOBAL MARKET.

(2) PRICE EXCLUDES COMMISSION.