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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000818972-07-000002.txt : 20070216
<SEC-HEADER>0000818972-07-000002.hdr.sgml : 20070216
<ACCEPTANCE-DATETIME>20070216153519
ACCESSION NUMBER:		0000818972-07-000002
CONFORMED SUBMISSION TYPE:	NSAR-B/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060930
FILED AS OF DATE:		20070216
DATE AS OF CHANGE:		20070216
EFFECTIVENESS DATE:		20070216

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/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05245
		FILM NUMBER:		07631185

	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/A
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>AMENDMENT TO ANNUAL NSAR
<TEXT>
<PAGE>      PAGE  1
000 B000000 09/30/2006
000 C000000 0000818972
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 Y
000 H000000 N
000 I000000 6.1
000 J000000 U
001 A000000 DREYFUS STRATEGIC MUNICIPALS, INC.
001 B000000 811-5245
001 C000000 2129226817
002 A000000 200 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10166
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004  000000 N
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SIGNATURE   JOHN HAMMALIAN
TITLE       VICE PRESIDENT

</TEXT>
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<DESCRIPTION>E&Y CONSENT
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<P align="center">
<FONT face="serif">Report of Independent Registered Public Accounting Firm</FONT></P>
<TABLE><TR><TD nowrap>
<FONT face="serif">To the Shareholders and Board of Directors of</FONT><BR>
<FONT face="serif">Dreyfus Strategic Municipals, Inc. </FONT><BR>
</TD></TR></TABLE>
<P>
<FONT face="serif">In planning and performing our audit of the financial statements of Dreyfus Strategic Municipals, Inc. as of and for the year ended September 30, 2006, in accordance with the standards of the Public Company Accounting Oversight
Board (United States), we considered its internal control over financial reporting, including control activities for safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial
statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of Dreyfus Strategic Municipals, Inc.&#146;s internal control over financial reporting. Accordingly, we express no
such opinion.</FONT></P>
<P>
<FONT face="serif">The management of Dreyfus Strategic Municipals, Inc. is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are
required to assess the expected benefits and related costs of controls. A company&#146;s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Such internal control includes policies and procedures that provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a company&#146;s assets that could have a material effect on the financial statements. </FONT></P>
<P>
<FONT face="serif">Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls
may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. </FONT></P>
<P>
<FONT face="serif">A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A
significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the company&#146;s ability to initiate, authorize, record, process or report financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a misstatement of the company&#146;s annual or interim financial statements that is more than inconsequential will not be prevented or detected. A material weakness is a
significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected.</FONT></P>

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<A name="page_2"></A>

<P>
<FONT face="serif">Our consideration of Dreyfus Strategic Municipals, Inc.&#146;s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal
control that might be significant deficiencies or material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). In our report to you dated November 8, 2006, we reported that there were no
deficiencies in Dreyfus Strategic Municipals, Inc.&#146;s internal control over financial reporting and its operation, including controls for safeguarding securities that we considered to be a material weakness as defined above as of September 30,
2006. However, subsequent to the filing of Dreyfus Strategic Municipals, Inc.&#146;s Form N-SAR for its fiscal year ended September 30, 2006, we noted the following matter involving internal control over financial reporting and its operation that we
consider to be a material weakness, as defined above. Dreyfus Strategic Municipals, Inc.&#146;s controls related to the review and analysis of the relevant terms and conditions of certain transfers of securities were not designed to appropriately
determine whether the transfers qualified for sale accounting under the provisions of Statement of Financial Accounting Standards No. 140, </FONT><I><FONT face="serif">Accounting for Transfers and Servicing of Financial Assets and Extinguishments of
Liabilities</FONT></I><FONT face="serif">. As a result of this material weakness, the statement of assets and liabilities, including the portfolio of investments, as of September 30, 2006, the related statement of operations and changes in net
assets for the year then ended and the financial highlights for each of five years in the period then ended of Dreyfus Strategic Municipals, Inc. were restated in order to appropriately account for such transfers of securities as secured borrowings
and report the related interest income and expense. </FONT></P>
<P>
<FONT face="serif">This report is intended solely for the information and use of management and the Board of Directors of the Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these
specified parties. </FONT></P>
<P align="right">
<TABLE><TR><TD nowrap>
<B><FONT face="serif">ERNST &amp; YOUNG LLP</FONT></B><BR>
</TD></TR></TABLE>

<P align="left">
<TABLE><TR><TD nowrap>
<FONT face="serif">New York, New York </FONT><BR>
<FONT face="serif">November 8, 2006 </FONT><BR>
<FONT face="serif">except for the fifth paragraph,</FONT><BR>
<FONT face="serif">as to which the date is February 13, 2007</FONT><BR>
</TD></TR></TABLE>

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