<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>5
<FILENAME>jiwindels128.txt
<DESCRIPTION>JIM WINDELS LETTER
<TEXT>
Sub-Item 77Q3

I, James Windels, certify that:

1. I have reviewed this report on Form N-SAR
of Dreyfus Strategic Municipal Bond Fund;

2. Based on my knowledge, this report does
not contain any untrue statement of a
material fact or omit to state a material
fact necessary to make the statements made,
in light of the circumstances under which
such statements were made, not misleading
with respect to the period covered by
this report;

3. Based on my knowledge, the financial
information included in this report,
and the financial statements on which
the financial information is based,
fairly present in all material respects
the financial condition, results of
operations, changes in net assets,
and cash flows (if the financial
statements are required to include a
statement of cash flows) of the registrant
as of, and for, the periods presented
in this report;

4. The registrant's other certifying officer
and I are responsible for establishing
and maintaining disclosure controls and
procedures (as defined in rule 30a-2(c)
under the Investment Company Act)
for the registrant and have:

a) designed such disclosure controls and
procedures to ensure that material
information relating to the registrant,
including its consolidated subsidiaries,
is made known to us by others within those
entities, particularly during the period
in which this report is being prepared;
b) evaluated the effectiveness of the
registrant's disclosure controls and
procedures as of a date within 90 days
prior to the filing date of this report
(the "Evaluation Date"); and
c) presented in this report our conclusions
about the effectiveness of the disclosure
controls and procedures based on our
evaluation as of the Evaluation Date;

5. The registrant's other certifying officer
and I have disclosed, based on our most
recent evaluation, to the registrant's
auditors and the audit committee of the
registrant's board of directors
(or persons performing the equivalent
functions):

a) all significant deficiencies in the
design or operation of internal controls
which could adversely affect the registrant's
ability to record, process, summarize, and
report financial data and have identified for
the registrant's auditors any material weaknesses
in internal controls; and
b) any fraud, whether or not material, that
involves management or other employees who
have a significant role in the registrant's
internal controls; and



6. The registrant's other certifying officer
and I have indicated in this report
whether or not there were significant
changes in internal controls or in other
factors that could significantly affect
internal controls subsequent to the date
of our most recent evaluation, including
any corrective actions with regard to
significant deficiencies and material
weaknesses.












Date: 1/24/03

/s/ James Windels
James Windels
Treasurer


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</DOCUMENT>
