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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000818972-08-000012.txt : 20081124
<SEC-HEADER>0000818972-08-000012.hdr.sgml : 20081124
<ACCEPTANCE-DATETIME>20081124160616
ACCESSION NUMBER:		0000818972-08-000012
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080930
FILED AS OF DATE:		20081124
DATE AS OF CHANGE:		20081124
EFFECTIVENESS DATE:		20081124

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:		081210584

	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
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<DESCRIPTION>ANNUAL REPORT
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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
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008 A000001 THE DREYFUS CORPORATION
008 B000001 A
008 C000001 801-8147
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10166
012 A000001 DREYFUS TRANSFER, INC.
012 B000001 85-11312
012 C010001 NEW YORK
012 C020001 NY
012 C030001 10166
013 A000001 ERNST & YOUNG LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10036
015 A000001 THE BANK OF NEW YORK MELLON
015 B000001 C
015 C010001 NEW YORK
015 C020001 NY
<PAGE>      PAGE  2
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018  000000 Y
019 A000000 Y
019 B000000  172
019 C000000 DREYFUSFAM
022 A000001 J.P. MORGAN SECURITIES INC.
022 B000001 13-3379014
022 C000001    257648
022 D000001    181300
022 A000002 RBC CAPITAL MARKETS CORP.
022 B000002 13-5033225
022 C000002     94384
022 D000002     91211
022 A000003 CITIGROUP GLOBAL MARKETS INC.
022 B000003 11-2418191
022 C000003    104889
022 D000003     65306
022 A000004 GOLDMAN, SACHS & CO.
022 B000004 13-5108880
022 C000004     53580
022 D000004     43990
022 A000005 WACHOVIA SECURITIES, LLC
022 B000005 34-1542819
022 C000005     42583
022 D000005     42973
022 A000006 MORGAN STANLEY
022 B000006 36-3145972
022 C000006     44444
022 D000006     27351
022 A000007 LEHMAN BROTHERS INC.
022 B000007 13-2518466
022 C000007     39710
022 D000007     28864
022 A000008 BROADPOINT CAPITAL, INC.
022 B000008 14-1391446
022 C000008     35026
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022 A000009 MERRILL LYNCH & CO. INC.
022 B000009 13-2740599
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SIGNATURE   JOHN HAMMALIAN
TITLE       ASSISTANT SECRETARY

</TEXT>
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<DESCRIPTION>E&Y CONSENT
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<A name="page_1"></A>

<P align=center>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Report of Independent Registered Public Accounting Firm</FONT></P>
<TABLE border=0 cellspacing=1 cellpadding=0>
<TR valign="bottom">
	<TD width=100% nowrap align=left>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To the Shareholders and Board of Directors of</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=100% nowrap align=left>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Dreyfus Strategic Municipals, Inc.</FONT>&nbsp;
	</TD>
</TR>
</TABLE><BR>
<P>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">In planning and performing our audit of the financial statements of Dreyfus Strategic Municipals, Inc. (the &#147;Company&#148;) as of and for the year ended September 30, 2008, 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 the Company&#146;s internal control
over financial reporting. Accordingly, we express no such opinion.</FONT></P>
<P>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The management of the Company 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. A company&#146;s internal control over financial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the
company; and (3) 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 size=2 face="TimesNewRomanPSMT,Times New Roman,Times,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 size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">A deficiency in internal control over financial reporting 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 material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a
material misstatement of the company&#146;s annual or interim financial statements will not be prevented or detected on a timely basis.</FONT></P>
<P>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Our consideration of the Company&#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). However, we noted no deficiencies in the Company&#146;s
internal control over financial reporting and its operation, including controls for safeguarding securities that we consider to be a material weakness as defined above as of September 30, 2008. </FONT></P>
<P>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">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. </FONT></P>
<P align=center>
<B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">ERNST &amp; YOUNG LLP</FONT></B><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif"> </FONT></P>
<TABLE border=0 cellspacing=1 cellpadding=0>
<TR valign="bottom">
	<TD width=100% nowrap align=left>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">New York, New York</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=100% nowrap align=left>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">November 21, 2008</FONT>&nbsp;
	</TD>
</TR>
</TABLE><BR>

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