<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>auditorsreport777.txt
<DESCRIPTION>AUDITOR'S 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. as of and for the year ended November 30,
2005, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered its internal control over
financial reporting, including control activities for safeguarding securities,
as a basis for designing our auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply with the requirements of
Form N-SAR, but not for the purpose of expressing an opinion on the
effectiveness of Dreyfus Strategic Municipal Bond Fund, Inc.'s internal control
over financial reporting. Accordingly, we express no such opinion.

The management of Dreyfus Strategic Municipal Bond Fund, Inc. is responsible for
establishing and maintaining effective internal control over financial
reporting. In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related costs of
controls. A company's internal control over financial reporting is a process
designed to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles. Such internal control
includes policies and procedures that provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or disposition
of a company's assets that could have a material effect on the financial
statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely basis. A significant
deficiency is a control deficiency, or combination of control deficiencies, that
adversely affects the company's ability to initiate, authorize, record, process
or report financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a
misstatement of the company's annual or interim financial statements that is
more than inconsequential will not be prevented or detected. A material weakness
is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the
annual or interim financial statements will not be prevented or detected.

Our consideration of Dreyfus Strategic Municipal Bond Fund, Inc.'s internal
control over financial reporting was for the limited purpose described in the
first paragraph and would not necessarily disclose all deficiencies in internal
control that might be significant deficiencies or material weaknesses under
standards established by the Public Company Accounting Oversight Board (United
States). However, we noted no deficiencies in Dreyfus Strategic Municipal Bond
Fund, Inc.'s internal control over financial reporting and its operation,
including controls for safeguarding securities, that we consider to be a
material weakness as defined above as of November 30, 2005.

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 11, 2006

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