<SEC-DOCUMENT>0001080084-05-000064.txt : 20120628
<SEC-HEADER>0001080084-05-000064.hdr.sgml : 20120628
<ACCEPTANCE-DATETIME>20050303092525
ACCESSION NUMBER:		0001080084-05-000064
CONFORMED SUBMISSION TYPE:	40-17F2
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050303
DATE AS OF CHANGE:		20050303
EFFECTIVENESS DATE:		20050303

SUBJECT COMPANY:	

	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:		40-17F2
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05245
		FILM NUMBER:		05656232

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS STRATEGIC MUNICIPALS INC
		CENTRAL INDEX KEY:			0000818972
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				133426554
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		40-17F2

	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>40-17F2
<SEQUENCE>1
<FILENAME>qstrat.txt
<TEXT>


Report of Independent Registered Public Accounting Firm

To the Board of Directors
Dreyfus Strategic Municipals, Inc.


We have examined management's assertion about Dreyfus
Strategic Municipals Inc.'s (the "Company") compliance
with the requirements of subsections (b) and (c) of Rule
17f-2 of the Investment Company Act of 1940 ("the Act")
as of September 30, 2003, with respect to securities
and similar investments reflected in the investment
account of the Company, included in the accompanying
Management Statement Regarding Compliance with Certain
Provisions of the Investment Company Act of 1940.
Management is responsible for the Company's compliance
with those requirements.  Our responsibility is to express
an opinion on management's assertion about the Company's
compliance based on our examination.

Our examination was made in accordance with attestation
standards established by the Public Company Accounting
Oversight Board (United States) and accordingly, included
examining, on a test basis, evidence about the Company's
compliance with those requirements and performing such
other procedures as we considered necessary in the
circumstances. Included among our procedures were the
following tests performed as of September 30, 2003, and
with respect to agreement of security and similar
investments purchases and sales, for the period from
May 31, 2003 (the date of last examination) through
September 30, 2003;

Count and inspection of all securities and similar
investments located in the vault of Mellon Bank in New
York, without prior notice to management;

Confirmation of all securities and similar investments
held by institutions in book entry form (i.e., the Federal
Reserve Bank of Boston, the Depository Trust Company and
the Participant Trust Company);

Reconciliation of confirmation results as to all such
securities and investments to the books and records of
the Company and Mellon Bank;

Confirmation of all repurchase agreements, if any, with
brokers/banks and agreement of underlying collateral with
Mellon Bank's records;

We believe that our examination provides a reasonable
basis for our opinion. Ourexamination does not provide
a legal determination on the Company's compliance with
specified requirements.

In our opinion, management's assertion that Dreyfus
Strategic Municipals, Inc. was in compliance with the
requirements of subsections (b) and (c) of Rule 17f-2
of the Investment Company Act of 1940 as of
September 30, 2003 with respect to securities and
similar investments reflected in the investment account
of the Company is fairly stated, in all material respects.

This report is intended solely for the information and
use of management of Dreyfus Strategic Municipals, Inc.
and the Securities and Exchange Commission and should
not be used for any other purpose.


                         ERNST & YOUNG LLP

New York, New York
November 5, 2003




                   UNITED STATES
        SECURITIES AND EXCHANGE COMMISSION
               Washington, DC 20549

                   FORM N-17f-2

Certificate of Accounting or Securities and Similar
          Investments in the Custody of
          Management Investment Companies

     Pursuant to Rule 17f-2 [17 CRF 270.17f-2]

1. Investment Company Act File     Date examination
    Number:              	     completed:
    811- 5245           	     11/05/2003

2.   State Identification Number:

AL   AK   AZ   AR   CA   CO
CT   DE   DC   FL   GA   HI
ID   IL   IN   IA   KS   KY
LA   ME   MD   MA   MI   MN
MS   MO   MI   NE   NV   NH
NJ   NM   NY   NC   ND   OH
OK   OR   PA   RI   SC   SD
TN   TX   UT   VT   VA   WA
WV   WI   WY   PUERTO
               RICO

Other
Specify:

3.   Exact name of investment company as specified
     in registration statement:

4.   Address of principal executive office: (number,
     street, city, state, zip code)
     200 Park Avenue, 55th Floor, New York, NY 10166

INSTRUCTIONS

     The Form must be completed by investment companies
     that have custody of securities or similar investments

Investment Company

1.   All items must be completed by the investment
     company.

2.   Give this Form to the independent public accountant
     who, in compliance with Rule 17f-2 under the Act and
     applicable state law, examine securities and similar
     investments in the custody of the investment company.

Accountant

3.   Submit this Form to the Securities and Exchange
     Commission and appropriate state securities administrators
     when filing the certificate of accounting required by Rule
     17f-2 under the Act and applicable state law.  File the
     original and one copy with the Securities and Exchange
     Commissions's principal office in Washington D.C., one
     copy with the regional office for the region in which the
     investment company's principal business operations are
     conducted, and one copy with the appropriate state
     administrator(s), if applicable.

         THIS FORM MUST BE GIVEN TO YOUR
           INDEPENDENT PUBLIC ACCOUNTANT


  Management Statement Regarding Compliance with
                Certain Provisions
       of the Investment Company Act of 1940

We, as members of management of Dreyfus Strategic Municipals,
Inc. (the "Company"), are responsible for complying with the
requirements of subsections (b) and (c) of Rule 17f-2, "Custody
of Investments by Registered Management Investment Companies,"
of the Investment Company Act of 1940.  We are also responsible
for establishing and maintaining effective controls over
compliance with those requirements.  We have performed an
evaluation of the Company's compliance with the requirements
of subsections (b) and (c) of Rule 17f-2 as of September 30, 2003.

Based on this evaluation, we assert that the Company was in
compliance with the requirements of subsections (b) and (c) of
Rule 17f-2 of the Investment Company Act of 1940 as of
September 30, 2003 with respect to securities and similar
investments reflected in the investment account of the Company.

Dreyfus Strategic Municipals, Inc.
By:

     /s/Jim Windels
     Jim Windels,
     Treasurer
     The Dreyfus Corporation
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
