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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000818972-04-000004.txt : 20041123
<SEC-HEADER>0000818972-04-000004.hdr.sgml : 20041123
<ACCEPTANCE-DATETIME>20041123152423
ACCESSION NUMBER:		0000818972-04-000004
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20040930
FILED AS OF DATE:		20041123
DATE AS OF CHANGE:		20041123
EFFECTIVENESS DATE:		20041123

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS STRATEGIC MUNICIPALS INC
		CENTRAL INDEX KEY:			0000818972
		IRS NUMBER:				133426554
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05245
		FILM NUMBER:		041163694

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		DREYFUS CORP
		STREET 2:		200 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>ANNUAL REPORT ON FORM N-SAR
<TEXT>
<PAGE>      PAGE  1
000 B000000 09/30/2004
000 C000000 0000818972
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 U
001 A000000 DREYFUS STRATEGIC MUNICIPALS, INC.
001 B000000 811-5245
001 C000000 2129226759
002 A000000 200 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10166
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
012 A000001 DREYFUS TRANSFER, INC.
012 B000001 85-11312
012 C010001 NEW YORK
012 C020001 NY
012 C030001 10166
018  000000 Y
019 A000000 Y
019 B000000  199
019 C000000 DREYFUSFAM
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028 A020000         0
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<PAGE>      PAGE  2
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036 B000000      0
062 A000000 Y
062 B000000   0.0
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062 D000000   0.0
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074 T000000   556235
075 A000000        0
075 B000000   836069
<PAGE>      PAGE  3
077 A000000 Y
077 B000000 Y
077 E000000 Y
080 A000000 VIGILANT INSURANCE COMPANY
080 B000000 TRAVELERS CASULTY AND SURETY COMPANY
080 C000000   125000
081 A000000 Y
081 B000000 205
082 A000000 N
082 B000000        0
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 Y
SIGNATURE   JOHN B. HAMMALIAN
TITLE       SECRETARY


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>eycont000.txt
<DESCRIPTION>AUDITOR'S REPORT
<TEXT>
             Report of Independent Registered Public Accounting Firm


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, 2004, 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
U.S.  generally  accepted  accounting  principles.  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 of the
Public Company  Accounting  Oversight Board (United States). 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, 2004.

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 11, 2004

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>item77e112004.txt
<DESCRIPTION>LEGAL PROCEEDINGS
<TEXT>
                                                                September 2004

                        SUB-ITEM 77E - LEGAL PROCEEDINGS

In early 2004, a purported shareholder in the Dreyfus Disciplined Stock Fund and
a  purported  shareholder  in the Dreyfus S&P 500 Stock Index Fund (now known as
Dreyfus BASIC S&P 500 Stock Index Fund) each filed similar class action lawsuits
in the United States  District  Court for the Western  District of  Pennsylvania
against  Mellon   Financial   Corporation,   Mellon  Bank,   N.A.,  The  Dreyfus
Corporation,  Founders Asset Management LLC, and the directors of certain of the
Dreyfus Funds (together,  the "Funds"). (Hays v. Mellon Financial Corp., et. al.
and Wortman v. Mellon Financial Corp., et. al.)

In September  2004,  plaintiffs  served a  Consolidated  Amended  Complaint (the
"Amended  Complaint") on behalf of a purported class of all persons who acquired
interests  in any of the Funds  between  January 30, 1999 and November 17, 2003,
and derivatively on behalf of the Funds. In addition to the defendants mentioned
above, Plaintiffs also named Dreyfus Service Corporation and Premier Mutual Fund
Services, Inc. and two additional directors of certain Funds as defendants.  The
Amended  Complaint in the newly styled In re Dreyfus Mutual Funds Fee Litigation
alleges violations of Sections 34(b),  36(a), 36(b), and 48(a) of the Investment
Company Act of 1940,  Section 215 of the  Investment  Advisers Act of 1940,  the
Pennsylvania  Unfair Trade Practices and Consumer  Protection Law and common-law
claims.  Plaintiffs seek to recover allegedly  improper and excessive Rule 12b-1
and advisory fees allegedly  charged to the Funds for marketing and distribution
services.  More specifically,  plaintiffs claim, among other things,  that 12b-1
fees and directed brokerage were improperly used to pay brokers to recommend the
Funds over other funds,  and that such payments were not disclosed to investors.
In addition,  plaintiffs assert that economies of scale and soft-dollar benefits
were not passed on to the Funds.  Plaintiffs further allege that 12b-1 fees were
improperly  charged to certain of the Funds that were  closed to new  investors.
The Amended Complaint seeks compensatory and punitive damages, rescission of the
advisory  contracts,  and an accounting and restitution of any unlawful fees, as
well as an award of attorneys fees and litigation expenses.

As noted,  some of the claims in this  litigation are asserted  derivatively  on
behalf of the Funds. With respect to such derivative claims, the Funds have been
named as nominal defendants and no relief is sought against the Funds.

Defendants filed motions to dismiss the Amended  Complaint on November 12, 2004,
and those motions are pending. No discovery has been conducted.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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