<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>wlet.txt
<DESCRIPTION>WINDELS LETTER
<TEXT>
Sub-Item 77Q3

I, James Windels, certify that:

1. I have reviewed this report on Form N-SAR of
Dreyfus Strategic Municipals, Inc.;

2. Based on my knowledge, this report does not
contain any untrue statement of a material fact
or omit to state a material fact necessary to
make the statements made, in light of the
circumstances under which such statements were made,
not misleading with respect to the period covered
by this report;

3. Based on my knowledge, the financial information
included in this report, and the financial statements
on which the financial information is based,
fairly present in all material respects the
financial condition, results of operations,
changes in net assets, and cash flows (if the financial
statements are required to include a statement
of cash flows) of the registrant as of, and for,
the periods presented in this report;

4. The registrant's other certifying officer
and I are responsible for establishing and
maintaining disclosure controls and procedures
(as defined in rule 30a-2(c) under the Investment
Company Act) for the registrant and have:

a) designed such disclosure controls and procedures
to ensure that material information relating to the
registrant, including its consolidated subsidiaries,
is made known to us by others within those entities,
particularly during the period in which this report
is being prepared;
b) evaluated the effectiveness of the registrant's
disclosure controls and procedures as of a date
within 90 days prior to the filing date of this
report (the "Evaluation Date"); and
c) presented in this report our conclusions about
the effectiveness of the disclosure controls and
procedures based on our evaluation as of the
Evaluation Date;

5. The registrant's other certifying officer and
I have disclosed, based on our most recent
evaluation, to the registrant's auditors and the
audit committee of the registrant's board of directors
(or persons performing the equivalent functions):

a) all significant deficiencies in the design or
operation of internal controls which could adversely
affect the registrant's ability to record, process,
summarize, and report financial data and have
identified for the registrant's auditors any material
weaknesses in internal controls; and
b) any fraud, whether or not material, that involves
management or other employees who have a significant
role in the registrant's internal controls; and




6. The registrant's other certifying officer and I have
indicated in this report whether or not there were
significant changes in internal controls or in other
factors that could significantly affect internal controls
subsequent to the date of our most recent evaluation,
including any corrective actions with regard to
significant deficiencies and material weaknesses.



Date: 5/28/03

/s/ James Windels
James Windels
Treasurer



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