<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>audlet128.txt
<DESCRIPTION>AUDITORS LETTER
<TEXT>





Report of Independent Auditors


To the Shareholders and Board of Directors
Dreyfus Strategic Municipal Bond Fund, Inc.

In planning and performing our audit of the financial
statements of Dreyfus Strategic Municipal Bond Fund,
Inc. for the year ended November 30, 2002, 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 Municipal
Bond Fund, 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
November 30, 2002.

This report is intended solely for the information
and use of management and the Board of Directors
of Dreyfus Strategic Municipal Bond Fund, 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

January 7, 2003

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