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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000855887-05-000006.txt : 20050726
<SEC-HEADER>0000855887-05-000006.hdr.sgml : 20050726
<ACCEPTANCE-DATETIME>20050726100849
ACCESSION NUMBER:		0000855887-05-000006
CONFORMED SUBMISSION TYPE:	NSAR-A/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050531
FILED AS OF DATE:		20050726
DATE AS OF CHANGE:		20050726
EFFECTIVENESS DATE:		20050726

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-A/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05877
		FILM NUMBER:		05973016

	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-A/A
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>SEMI-ANNUAL REPORT
<TEXT>
<PAGE>      PAGE  1
000 A000000 05/31/2005
000 C000000 0000855887
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000 E000000 NF
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000 I000000 6.1
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001 A000000 DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.
001 B000000 811-5877
001 C000000 2129226817
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 MELLON TRUST OF NEW ENGLAND, N.A.
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02108
015 E030001 X
018  000000 Y
019 A000000 Y
019 B000000  194
019 C000000 DREYFUSFAM
022 A000001 MORGAN STANLEY
022 B000001 13-2655998
022 C000001     76225
022 D000001     82597
022 A000002 GOLDMAN, SACHS & CO.
022 B000002 13-5108880
022 C000002     30755
022 D000002     21216
022 A000003 J.P. MORGAN CHASE & CO.
022 B000003 13-3224016
022 C000003     22251
022 D000003     16550
022 A000004 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000004 13-5674085
022 C000004     20200
022 D000004     15550
022 A000005 LEHMAN BROTHERS INC.
022 B000005 13-2518466
022 C000005     15429
<PAGE>      PAGE  2
022 D000005     13929
022 A000006 ADVEST, INC.
022 B000006 06-0950348
022 C000006     14794
022 D000006      7596
022 A000007 UBS WARBURG LLC
022 B000007 13-3873456
022 C000007      9469
022 D000007      8095
022 A000008 BEAR, STEARNS & CO. INC.
022 B000008 13-3299429
022 C000008      6725
022 D000008      7383
022 A000009 CITIGROUP GLOBAL MARKETS INC.
022 B000009 11-2418191
022 C000009         0
022 D000009      7405
022 A000010 BANK OF AMERICA SECURITIES LLC
022 B000010 56-2058405
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SIGNATURE   JOHN B. HAMMALIAN
TITLE       SECRETARY

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>item77emay05.txt
<DESCRIPTION>LEGAL PROCEEDING
<TEXT>
                                                                     ITEM 77E

In early 2004,  two purported  class and  derivative  actions were filed against
Mellon  Financial  Corporation,  Mellon  Bank,  N.A.,  Dreyfus,  Founders  Asset
Management  LLC,  and certain  directors  of the  Dreyfus  Funds and the Dreyfus
Founders Funds (together, the Funds) in the United States District Court for the
Western  District  of  Pennsylvania.  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.  The
Amended  Complaint in the newly styled In re Dreyfus Mutual Funds Fee Litigation
also named Dreyfus Service Corporation,  Premier Mutual Fund Services,  Inc. and
two  additional  Fund  directors as  defendants  and alleges  violations  of the
Investment  Company  Act of 1940,  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.  Dreyfus believes the allegations
to be  totally  without  merit and  intends  to defend  the  action  vigorously.
Defendants filed motions to dismiss the Amended  Complaint on November 12, 2004,
and those motions are pending.

Additional  lawsuits arising out of these  circumstances and presenting  similar
allegations  and requests for relief may be filed against the  defendants in the
future.  Neither  Dreyfus nor the Funds believe that any of the pending  actions
will have a material  adverse effect on the Funds or Dreyfus' ability to perform
its contract with the Funds.

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