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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000855887-08-000001.txt : 20080125
<SEC-HEADER>0000855887-08-000001.hdr.sgml : 20080125
<ACCEPTANCE-DATETIME>20080125162636
ACCESSION NUMBER:		0000855887-08-000001
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20071130
FILED AS OF DATE:		20080125
DATE AS OF CHANGE:		20080125
EFFECTIVENESS DATE:		20080125

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:		08551254

	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 REPORT
<TEXT>
<PAGE>      PAGE  1
000 B000000 11/30/2007
000 C000000 0000855887
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
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
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  171
019 C000000 DREYFUSFAM
020 A000001 CREDIT SUISSE SECURITIES (USA) L.L.C.
020 B000001 13-5659485
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021  000000        0
022 A000001 GOLDMAN, SACHS & CO.
022 B000001 13-5108880
022 C000001    106699
022 D000001    100892
022 A000002 LEHMAN BROTHERS INC.
022 B000002 13-2518466
<PAGE>      PAGE  2
022 C000002     80522
022 D000002     53068
022 A000003 CITIGROUP GLOBAL MARKETS INC.
022 B000003 11-2418191
022 C000003     61442
022 D000003     62141
022 A000004 J.P. MORGAN SECURITIES INC.
022 B000004 13-3224016
022 C000004     59628
022 D000004     37815
022 A000005 UBS SECURITIES LLC
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022 A000006 MORGAN STANLEY & CO. INCORPORATED
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022 B000008 56-2058405
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022 A000009 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000009 13-5674085
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<PAGE>      PAGE  4
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080 A000000 NATIONAL UNION FIRE INS. CO. OF PITTSBURGH
080 B000000 VIGILANT INSURANCE COMPANY
<PAGE>      PAGE  6
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087 A010000 SERIES A AUCTION PREFERRED STOCK
087 A020000 26202F206
087 B010000 SERIES B AUCTION PREFERRED STOCK
087 B020000 26202F305
087 C010000 SERIES C AUCTION PREFERRED STOCK
087 C020000 26202F404
088 A000000 N
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088 D000000 N
SIGNATURE   JOHN B. HAMMALIAN
TITLE       ASSISTANT SECRETARY

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>report.txt
<DESCRIPTION>AUDITOR'S REPORT
<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. (the "Company") as of and for the year ended
November 30, 2007, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered the Company's internal
control over financial reporting, including controls over 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 the Company's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Company 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. A company's internal control over financial reporting
includes those policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with generally accepted
accounting principles, and that receipts and expenditures of the company are
being made only in accordance with authorizations of management and directors of
the company; and (3) 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 deficiency in internal control over financial reporting 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 material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement of the
company's annual or interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Company'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 material
weaknesses under standards established by the Public Company Accounting
Oversight Board (United States). However, we noted no deficiencies in the
Company's internal control over financial reporting and its operation, including
controls over safeguarding securities, that we consider to be a material
weakness as defined above as of November 30, 2007.

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

January 18, 2008
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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