<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>
