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<SEC-DOCUMENT>0000855887-04-000001.txt : 20040121
<SEC-HEADER>0000855887-04-000001.hdr.sgml : 20040121
<ACCEPTANCE-DATETIME>20040121145702
ACCESSION NUMBER:		0000855887-04-000001
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20031130
FILED AS OF DATE:		20040121
EFFECTIVENESS DATE:		20040121

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS STRATEGIC MUNICIPAL BOND FUND INC
		CENTRAL INDEX KEY:			0000855887
		IRS NUMBER:				051287040
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05877
		FILM NUMBER:		04534936

	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:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
</SEC-HEADER>
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<TYPE>NSAR-B
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<FILENAME>answer.fil
<DESCRIPTION>ANNUAL REPORT
<TEXT>
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001 B000000 811-5877
001 C000000 2129228297
002 A000000 200 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10166
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
015 A000001 BOSTON SAFE DEPOSIT AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02108
015 E030001 X
018  000000 Y
019 A000000 Y
019 B000000  195
019 C000000 DREYFUSFAM
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022 A000001 MORGAN STANLEY DEAN WITTER & CO.
022 B000001 13-2655998
022 C000001    230854
022 D000001    192745
022 A000002 J.P. MORGAN CHASE & CO.
022 B000002 13-3224016
022 C000002    108803
022 D000002     83317
<PAGE>      PAGE  2
022 A000003 CITIGROUP GLOBAL MARKETS INC.
022 B000003 11-2418191
022 C000003     78962
022 D000003    101534
022 A000004 BEAR, STEARNS & CO. INC.
022 B000004 41-0953246
022 C000004     55972
022 D000004     36742
022 A000005 UBS WARBURG LLC
022 B000005 13-3873456
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022 A000006 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000006 13-5674085
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022 A000007 LEHMAN BROTHERS INC.
022 B000007 13-2518466
022 C000007     21938
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022 A000008 ADVEST, INC.
022 B000008 06-0950348
022 C000008     10574
022 D000008     22511
022 A000009 LOOP CAPITAL MARKETS, L.L.C.
022 B000009 36-4164012
022 C000009      4562
022 D000009     28371
022 A000010 BANC OF AMERICA SECURITIES LLC
022 B000010 56-2058405
022 C000010      9359
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080 B000000 TRAVELERS CASUALTY AND SURETY COMPANY
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087 A010000 SERIES A AUCTION PREFERRED STOCK
087 A020000 26202F206
087 B010000 SERIES B AUCTION PREFERRED STOCK
087 B020000 26202F305
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SIGNATURE   JOHN B. HAMMALIAN
TITLE       SECRETARY


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>roia.txt
<DESCRIPTION>INDEPENDENT AUDIT REPORT
<TEXT>





                                Report of Independent Auditors


To the Shareholders and Board of Directors of
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, 2003, 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, 2003.

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

New York, New York
January 21, 2004

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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