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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000855887-07-000002.txt : 20070130
<SEC-HEADER>0000855887-07-000002.hdr.sgml : 20070130
<ACCEPTANCE-DATETIME>20070130105725
ACCESSION NUMBER:		0000855887-07-000002
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20061130
FILED AS OF DATE:		20070130
DATE AS OF CHANGE:		20070130
EFFECTIVENESS DATE:		20070130

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:		07563382

	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
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>ANNUAL N-SAR
<TEXT>
<PAGE>      PAGE  1
000 B000000 11/30/2006
000 C000000 0000855887
000 D000000 N
000 E000000 NF
000 F000000 Y
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000 H000000 N
000 I000000 6.1
000 J000000 U
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
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018  000000 Y
019 A000000 Y
019 B000000  198
019 C000000 DREYFUSFAM
020 C000001      0
020 C000002      0
020 C000003      0
020 C000004      0
020 C000005      0
020 C000006      0
020 C000007      0
020 C000008      0
020 C000009      0
020 C000010      0
021  000000        0
022 A000001 J.P. MORGAN CHASE & CO.
022 B000001 13-3224016
022 C000001     91269
022 D000001     84275
<PAGE>      PAGE  2
022 A000002 CITIGROUP GLOBAL MARKETS INC.
022 B000002 11-2418191
022 C000002     54312
022 D000002     70351
022 A000003 LEHMAN BROTHERS INC.
022 B000003 13-2518466
022 C000003     51196
022 D000003     60576
022 A000004 MORGAN STANLEY
022 B000004 13-2655998
022 C000004     59042
022 D000004     47600
022 A000005 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000005 13-5674085
022 C000005     39540
022 D000005     47710
022 A000006 BEAR, STEARNS & CO. INC.
022 B000006 13-3299429
022 C000006     44883
022 D000006     35714
022 A000007 GOLDMAN, SACHS & CO.
022 B000007 13-5108880
022 C000007     37015
022 D000007     30241
022 A000008 UBS WARBURG LLC
022 B000008 13-3873456
022 C000008     46209
022 D000008     12664
022 A000009 FIRST ALBANY CORPORATION
022 B000009 14-1391446
022 C000009     15214
022 D000009     25079
022 A000010 BANK OF AMERICA SECURITIES LLC
022 B000010 56-2058405
022 C000010     30018
022 D000010      7200
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080 B000000 VIGILANT INSURANCE COMPANY
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SIGNATURE   JOHN B. HAMMALIAN
TITLE       VICE PRESIDENT

</TEXT>
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<TYPE>EX-23
<SEQUENCE>2
<FILENAME>consent.htm
<DESCRIPTION>CONSENT
<TEXT>
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<A name="page_1"></A>

<TABLE><TR><TD width=136>&nbsp;</TD><TD nowrap>
<FONT size=2 face="serif">Report of Independent Registered Public Accounting Firm</FONT><BR>
</TD></TR></TABLE>
<TABLE><TR><TD nowrap>
<FONT size=2 face="serif">To the Shareholders and Board of Directors of</FONT><BR>
<FONT size=2 face="serif">Dreyfus Strategic Municipal Bond Fund, Inc. </FONT><BR>
</TD></TR></TABLE>
<P>
<FONT size=2 face="serif">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, 2006, 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.&#146;s internal control over financial
reporting. Accordingly, we express no such opinion.</FONT></P>
<P>
<FONT size=2 face="serif">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&#146;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&#146;s assets that could have a material effect on the financial statements. </FONT></P>
<P>
<FONT size=2 face="serif">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. </FONT></P>
<P>
<FONT size=2 face="serif">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&#146;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&#146;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.</FONT></P>
<P>
<FONT size=2 face="serif">Our consideration of Dreyfus Strategic Municipal Bond Fund, Inc.&#146;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.&#146;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, 2006. </FONT></P>
<P>
<FONT size=2 face="serif">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. </FONT></P>
<TABLE><TR><TD width=294>&nbsp;</TD><TD nowrap>
<B><FONT size=2 face="serif">ERNST &amp; YOUNG LLP</FONT></B><BR>
</TD></TR></TABLE>
<TABLE><TR><TD nowrap>
<FONT size=2 face="serif">New York, New York</FONT><BR>
<FONT size=2 face="serif">January 17, 2007 </FONT><BR>
</TD></TR></TABLE>

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