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<SEC-DOCUMENT>0000855887-06-000002.txt : 20060127
<SEC-HEADER>0000855887-06-000002.hdr.sgml : 20060127
<ACCEPTANCE-DATETIME>20060127165121
ACCESSION NUMBER:		0000855887-06-000002
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20051130
FILED AS OF DATE:		20060127
DATE AS OF CHANGE:		20060127
EFFECTIVENESS DATE:		20060127

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:		06558492

	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
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<DESCRIPTION>ANNUAL REPORT
<TEXT>
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000 B000000 11/30/2005
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001 A000000 DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.
001 B000000 811-5877
001 C000000 2129226817
002 A000000 200 PARK AVENUE
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012 B000001 84-1761
012 C010001 BOSTON
012 C020001 MA
012 C030001 02110
022 A000001 MORGAN STANLEY
022 B000001 13-2655998
022 C000001    159789
022 D000001    156128
022 A000002 J.P. MORGAN CHASE & CO.
022 B000002 13-3224016
022 C000002     48180
022 D000002     44811
022 A000003 LEHMAN BROTHERS INC.
022 B000003 13-2518466
022 C000003     39986
022 D000003     37767
022 A000004 GOLDMAN, SACHS & CO.
022 B000004 13-5108880
<PAGE>      PAGE  2
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022 D000004     31114
022 A000005 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000005 13-5674085
022 C000005     25370
022 D000005     37466
022 A000006 ADVEST, INC.
022 B000006 06-0950348
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022 D000006     20599
022 A000007 CITIGROUP GLOBAL MARKETS INC.
022 B000007 11-2418191
022 C000007     16188
022 D000007     13805
022 A000008 BEAR, STEARNS & CO. INC.
022 B000008 13-3299429
022 C000008     17248
022 D000008     12075
022 A000009 UBS WARBURG LLC
022 B000009 13-3873456
022 C000009     20283
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080 A000000 VIGILANT INSURANCE COMPANY
080 B000000 NATIONAL UNION FIRE INS. CO. OF PITTSBURGH
080 C000000   125000
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SIGNATURE   JOHN B. HAMMALIAN
TITLE       VICE PRESIDENT

</TEXT>
</DOCUMENT>
<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

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>subitem77c.txt
<DESCRIPTION>MATTERS SUBMITTED TO A VOTE OF SECURITY HOLDES
<TEXT>
                                                                Sub-Item 77C

                   Dreyfus Strategic Municipal Bond Fund, Inc.

                 MATTERS SUBMITTED TO A VOTE OF SECURITY HOLDERS

         A Special Meeting of Shareholders of the Dreyfus Strategic Municipal
Bond Fund, Inc. (the "Fund") was held on May 26, 2005. Out of a total of
48,188,724.492 Shares ("Shares") entitled to vote at the meeting, a total of
43,865,958.357 were represented at the Meeting, in person or by proxy. The
following matter was duly approved of the holders of the Fund's outstanding
Shares as follows:

1.       To elect three Class III Directors until the annual meeting of
         stockholders and until their successors are elected and qualified
         (Expires 2008).*


                                    Affirmative Votes         Authority Withheld
     David W. Burke                      43,060,044              805,914

     Hans C. Mautner                     43,093,557              772,401

     John E. Zuccotti                         6,951                   21

* Vote totals reflect common and auction  preferred  shareholder  ("APS") votes,
except for Mr. John E.  Zuccotti.  Mr.  Zuccotti has been elected  solely by APS
holders. He is not entitled to vote on common stock.

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>4
<FILENAME>item77e1105.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 "Mellon  Defendants"),  The Dreyfus Corporation,  Founders Asset
Management  LLC,  and certain  directors  of Dreyfus  Funds  (together  with the
Dreyfus Founders Funds, the "Funds") and certain John Doe defendants  identified
as directors of other Dreyfus 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 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 alleged violations of Sections 34(b), 36(a),
36(b), and 48(a) of the Investment Company Act of 1940 (the "ICA"), Section 215
of the Investment Advisers Act of 1940, the Pennsylvania Unfair Trade Practices
and Consumer Protection Law and common-law claims. More specifically, plaintiffs
claimed, 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 asserted
that economies of scale and soft-dollar benefits were not passed on to the Funds
and that 12b-1 fees were improperly charged to certain of the Funds that were
closed to new investors. Plaintiffs sought to recover allegedly improper and
excessive Rule 12b-1 and advisory fees allegedly charged to the Funds for
marketing and distribution services. The Amended Complaint sought 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.

Defendants filed motions to dismiss the Amended Complaint in whole or
substantial part on November 12, 2004. In a Memorandum Opinion dated September
28, 2005, the Court dismissed all of the claims except for a claim against
Dreyfus under Section 36(b) of the ICA which alleged that Dreyfus had breached a
duty to the Dreyfus funds by charging advisory fees that were excessive, and a
claim under section 48(a) of the ICA against the Mellon Defendants claiming that
they were "controlling persons" responsible for that violation.

Dreyfus and the Mellon Defendants answered the Amended Complaint, denying its
material allegations and asserting certain affirmative defenses. Dreyfus and the
Mellon Defendants have moved for judgment on the pleadings on the remaining
claims on the grounds that, pursuant to the ICA, they should have been brought
derivatively but were improperly brought as class claims. That motion is
pending.




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