<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>audlet.txt
<DESCRIPTION>AUDITOR LETTER
<TEXT>




Report of Independent Auditors


To the Shareholders and Board of Directors of
Dreyfus Strategic Municipals, Inc.

In planning and performing our audit of the financial
statements of Dreyfus Strategic Municipals, Inc. for
the year ended September 30, 2003, we considered its
internal control, including control activities for
safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply with
the requirements of Form N-SAR, not to provide
assurance on internal control.

The management of Dreyfus Strategic Municipals, Inc.
is responsible for establishing and maintaining
internal control.  In fulfilling this responsibility,
estimates and judgments by management are required to
assess the expected benefits and related costs of controls.
Generally, controls that are relevant to an audit
pertain to the entity's objective of preparing
financial statements for external purposes that
are fairly presented in conformity with accounting
principles generally accepted in the United States.
Those controls include the safeguarding of assets
against unauthorized acquisition, use, or disposition.

Because of inherent limitations in internal control,
error or fraud may occur and not be detected.
Also, projection of any evaluation of internal control
to future periods is subject to the risk that it
may become inadequate because of changes in conditions
or that the effectiveness of the design and operation
may deteriorate.

Our consideration of internal control would not
necessarily disclose all matters in internal control
that might be material weaknesses under standards
established by the American Institute of Certified
Public Accountants. A material weakness is a condition
in which the design or operation of one or more of the
internal control components does not reduce to a
relatively low level the risk that misstatements caused
by error or fraud in amounts that would be material in
relation to the financial statements being audited
may occur and not be detected within a timely period
by employees in the normal course of performing their
assigned functions.  However, we noted no matters
involving internal control and its operation,
including controls for safeguarding securities,
that we consider to be material weaknesses as
defined above as of September 30, 2003.

This report is intended solely for the information
and use of management and the Board of Directors
of Dreyfus Strategic Municipals, Inc. and the
Securities and Exchange Commission and is not
intended to be and should not be used by anyone
other than these specified parties.



ERNST & YOUNG LLP

New York, New York
November 5, 2003

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