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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000855887-05-000001.txt : 20050128
<SEC-HEADER>0000855887-05-000001.hdr.sgml : 20050128
<ACCEPTANCE-DATETIME>20050128095503
ACCESSION NUMBER:		0000855887-05-000001
CONFORMED SUBMISSION TYPE:	NSAR-B/A
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20041130
FILED AS OF DATE:		20050128
DATE AS OF CHANGE:		20050128
EFFECTIVENESS DATE:		20050128

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/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05877
		FILM NUMBER:		05555958

	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>
<DOCUMENT>
<TYPE>NSAR-B/A
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>REPORT
<TEXT>
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001 A000000 DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.
001 B000000 811-5877
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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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008 B000001 A
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008 D010001 NEW YORK
008 D020001 NY
008 D030001 10166
011 A000001 DREYFUS SERVICE CORPORATION
011 B000001 8-13801
011 C010001 NEW YORK
011 C020001 NY
011 C030001 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 BOSTON SAFE DEPOSIT AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02108
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<PAGE>      PAGE  2
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022 A000001 MORGAN STANLEY DEAN WITTER & CO.
022 B000001 13-2655998
022 C000001    153411
022 D000001    164687
022 A000002 J.P. MORGAN CHASE & CO.
022 B000002 13-3224016
022 C000002     74462
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022 A000003 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000003 13-5674085
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022 A000004 LEHMAN BROTHERS INC
022 B000004 13-2518466
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022 C000005      8832
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022 A000006 CITIGROUP GLOBAL MARKETS INC.
022 B000006 11-2418191
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022 D000006      8565
022 A000007 GOLDMAN, SACHS & CO.
022 B000007 13-5108880
022 C000007     19163
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022 C000008     16594
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022 A000009 WACHOVIA SECURITIES, INC.
022 B000009 54-0796506
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<PAGE>      PAGE  6
SIGNATURE   JOHN B. HAMMALIAN
TITLE       SECRETARY


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77E LEGAL
<SEQUENCE>2
<FILENAME>item77ejan05.txt
<DESCRIPTION>LEGAL PROCEEDINGS
<TEXT>



                        SUB-ITEM 77E - LEGAL PROCEEDINGS

In early 2004, a purported  shareholder  in the Dreyfus  Disciplined  Stock
Fund and a  purported  shareholder  in the Dreyfus S&P 500 Stock Index Fund each
filed similar class action  lawsuits in the United States District Court for the
Western District of Pennsylvania  against Mellon Financial  Corporation,  Mellon
Bank,  N.A., The Dreyfus  Corporation,  Founders Asset  Management  LLC, and the
directors  of all or  substantially  all of the  Dreyfus  Funds and the  Dreyfus
Founders Funds (together, the "Funds"). (Hays v. Mellon Financial Corp., et. al.
and Wortman v. Mellon Financial Corp., et. al.)

In September 2004, plaintiffs served a Consolidated Amended Complaint (the
"Amended Complaint") on behalf of a purported class of all persons who acquired
interests in any of the Funds between January 30, 1999 and November 17, 2003,
and derivatively on behalf of the Funds. In addition to the defendants mentioned
above, Plaintiffs also named Dreyfus Service Corporation and Premier Mutual Fund
Services, Inc. as defendants. The Amended Complaint in the newly styled In re
Dreyfus Mutual Funds Fee Litigation alleges violations of Sections 34(b), 36(a),
36(b), and 48(a) of the Investment Company Act of 1940, Section 215 of the
Investment Advisers Act of 1940, the Pennsylvania Unfair Trade Practices and
Consumer Protection Law and common-law claims. Plaintiffs seek to recover
allegedly improper and excessive Rule 12b-1 and advisory fees allegedly charged
to the Funds for marketing and distribution services. More specifically,
plaintiffs claim, among other things, that 12b-1 fees and directed brokerage
were improperly used to pay brokers to recommend the Funds over other funds, and
that such payments were not disclosed to investors. In addition, plaintiffs
assert that economies of scale and soft-dollar benefits were not passed on to
the Funds. Plaintiffs further allege that 12b-1 fees were improperly charged to
certain of the Funds that were closed to new investors. The Amended Complaint
seeks compensatory and punitive damages, rescission of the advisory contracts,
and an accounting and restitution of any unlawful fees, as well as an award of
attorneys fees and litigation expenses.

As noted, some of the claims in this litigation are asserted derivatively on
behalf of the Funds that have been named as nominal defendants. With respect to
such derivative claims, no relief is sought against the Funds.

Defendants filed motions to dismiss the Amended Complaint on November 12, 2004,
and those motions are pending. No discovery has been conducted.



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.14 OTH CONSENT
<SEQUENCE>3
<FILENAME>consent.txt
<DESCRIPTION>ERNST & YOUNG CONSENT
<TEXT>
             Report of Independent Registered Public Accounting Firm


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, 2004, 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
U.S.  generally  accepted  accounting  principles.  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 of the
Public Company  Accounting  Oversight Board (United States). 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, 2004.

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 7, 2005


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
