-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 ANMBMY23WlgghYs26miu9KQXd5SgpokgSkzMVHD8IoBniF+jkdqVJqnSqRIkho5P
 O2/pka5ACgGh9hBklFqJjA==

<SEC-DOCUMENT>0000855887-09-000002.txt : 20090127
<SEC-HEADER>0000855887-09-000002.hdr.sgml : 20090127
<ACCEPTANCE-DATETIME>20090127101701
ACCESSION NUMBER:		0000855887-09-000002
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20081130
FILED AS OF DATE:		20090127
DATE AS OF CHANGE:		20090127
EFFECTIVENESS DATE:		20090127

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:		09546919

	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 11/30/2008
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
007 C010100  1
007 C010200  2
007 C010300  3
007 C010400  4
007 C010500  5
007 C010600  6
007 C010700  7
007 C010800  8
007 C010900  9
007 C011000 10
015 A000001 THE BANK OF NEW YORK MELLON
015 B000001 C
015 C010001 NEW YORK
015 C020001 NY
015 C030001 10286
015 E030001 X
018  000000 Y
019 A000000 Y
019 B000000  184
019 C000000 DREYFUSFAM
020 A000001 CREDIT SUISSE SECURITIES (USA) INC.
020 B000001 13-1898818
020 C000001      3
020 A000002 GREENWICH CAPITAL MARKETS, INC.
020 B000002 13-3172275
020 C000002      1
020 A000003 CITIGROUP GLOBAL MARKETS INC.
020 B000003 11-2418191
020 C000003      0
<PAGE>      PAGE  2
020 C000004      0
020 C000005      0
020 C000006      0
020 C000007      0
020 C000008      0
020 C000009      0
020 C000010      0
021  000000        4
022 A000001 J.P.MORGAN SECURITIES INC.
022 B000001 13-3379014
022 C000001    115715
022 D000001     82516
022 A000002 MORGAN STANLEY
022 B000002 36-3145972
022 C000002     69623
022 D000002     26115
022 A000003 GOLDMAN, SACHS & CO.
022 B000003 13-5108880
022 C000003     44640
022 D000003     35864
022 A000004 RBC CAPITAL MARKETS CORP.
022 B000004 13-5033225
022 C000004     48099
022 D000004     27695
022 A000005 BANC OF AMERICA SECURITIES LLC
022 B000005 56-2058405
022 C000005     20011
022 D000005     41079
022 A000006 CITIGROUP GLOBAL MARKETS INC.
022 B000006 11-2418191
022 C000006     25056
022 D000006     34092
022 A000007 UBS SECURITIES LLC
022 B000007 13-3873456
022 C000007     18564
022 D000007     30647
022 A000008 LEHMAN BROTHERS INC.
022 B000008 13-2518466
022 C000008     18923
022 D000008     27899
022 A000009 WACHOVIA SECURITIES, LLC
022 B000009 34-1542819
022 C000009     17629
022 D000009     20114
022 A000010 COMMERCE CAPITAL MARKETS, INC.
022 B000010 23-2177819
022 C000010     16035
022 D000010     19800
023 C000000     504667
023 D000000     490589
024  000000 N
<PAGE>      PAGE  3
055 A000000 Y
055 B000000 Y
056  000000 N
057  000000 N
062 A000000 Y
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   6.1
062 F000000   0.0
062 G000000   0.0
062 H000000   0.0
062 I000000   0.0
062 J000000   0.0
062 K000000   0.0
062 L000000   0.0
062 M000000   0.0
062 N000000   0.0
062 O000000 149.3
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000 20.5
064 A000000 Y
064 B000000 N
070 A010000 Y
070 A020000 N
070 B010000 N
070 B020000 N
070 C010000 Y
070 C020000 Y
070 D010000 N
070 D020000 N
070 E010000 Y
070 E020000 Y
070 F010000 N
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 Y
070 I020000 N
070 J010000 Y
070 J020000 Y
070 K010000 Y
070 K020000 N
070 L010000 N
070 L020000 N
070 M010000 N
<PAGE>      PAGE  4
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 Y
070 P010000 Y
070 P020000 Y
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000    304899
071 B000000    317896
071 C000000    575213
071 D000000   53
072 A000000 12
072 B000000    35850
072 C000000        0
072 D000000        0
072 E000000        0
072 F000000     2881
072 G000000     1440
072 H000000      492
072 I000000       24
072 J000000       14
072 K000000        0
072 L000000       26
072 M000000       52
072 N000000       42
072 O000000        1
072 P000000        1
072 Q000000        0
072 R000000       63
072 S000000       41
072 T000000        0
072 U000000        0
072 V000000       34
072 W000000      526
072 X000000     5637
072 Y000000      580
072 Z000000    30793
072AA000000     5263
072BB000000    12880
072CC010000        0
072CC020000    83043
072DD010000    22696
072DD020000     6735
072EE000000        0
073 A010000   0.4680
073 A020000   0.1389
073 B000000   0.0000
<PAGE>      PAGE  5
073 C000000   0.0000
074 A000000        0
074 B000000        0
074 C000000    19838
074 D000000   489765
074 E000000        0
074 F000000        0
074 G000000        0
074 H000000        0
074 I000000        0
074 J000000        0
074 K000000        0
074 L000000     9894
074 M000000       23
074 N000000   519520
074 O000000        0
074 P000000      284
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000   191357
074 S000000        0
074 T000000   327879
074 U010000    48496
074 U020000        0
074 V010000     6.76
074 V020000     0.00
074 W000000   0.0000
074 X000000     1941
074 Y000000        0
075 A000000        0
075 B000000   390166
076  000000     5.53
077 A000000 Y
077 B000000 Y
080 A000000 NATIONAL UNION FIRE INS. CO. OF PITTSBURGH
080 B000000 VIGILANT INSURANCE COMPANY
080 C000000   125000
081 A000000 Y
081 B000000 188
082 A000000 N
082 B000000        0
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
SIGNATURE   JOHN B. HAMMALIAN
TITLE       ASSISTANT SECRETARY

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>eyconsent77712609.htm
<DESCRIPTION>E&Y CONSENT
<TEXT>

<HTML>
<HEAD>
   <TITLE>eyconsent77712609.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">


<!--$$/page=-->
<A name="page_1"></A>

<P align="center">
<TABLE><TR><TD align="center" nowrap>
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">Report of Independent Registered Public Accounting Firm</FONT></TD></TR></TABLE>
</P>
<P align="left">
<TABLE><TR><TD nowrap>
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">To the Shareholders and Board of Directors of</FONT><BR>
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">Dreyfus Strategic Municipal Bond Fund, Inc.</FONT></TD></TR></TABLE>
</P>
<P align="left">
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">In planning and performing our audit of the financial statements of Dreyfus Strategic Municipal Bond Fund, Inc. (the &#147;Company&#148;) as of and for the year ended November 30, 2008, 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 the Company&#146;s internal control
over financial reporting. Accordingly, we express no such opinion.</FONT></P>
<P align="left">
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">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&#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. A company&#146;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&#146;s assets that could have a material effect on the financial statements.</FONT></P>
<P align="left">
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-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 align="left">
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">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&#146;s annual or interim financial statements will not be prevented or detected on a timely basis.</FONT></P>
<P align="left">
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">Our consideration of the Company&#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 the Company&#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, 2008.</FONT></P>
<P align="left">
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-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>
<P align="center">
<TABLE><TR><TD align="center" nowrap>
<B><FONT size=2 face="Corbel-Bold,Arial,Helvetica,sans-serif">ERNST</FONT></B><B><FONT size=2 face="Corbel-Bold,Arial,Helvetica,sans-serif">&nbsp;</FONT></B><B><FONT size=2 face="Corbel-Bold,Arial,Helvetica,sans-serif">&amp;</FONT></B><B><FONT size=2 face="Corbel-Bold,Arial,Helvetica,sans-serif">&nbsp;</FONT></B><B><FONT size=2 face="Corbel-Bold,Arial,Helvetica,sans-serif">YOUNG</FONT></B><B><FONT size=2 face="Corbel-Bold,Arial,Helvetica,sans-serif">&nbsp;</FONT></B><B><FONT size=2 face="Corbel-Bold,Arial,Helvetica,sans-serif">LLP</FONT></B><FONT size=2 face="Corbel,Arial,Helvetica,sans-serif">&nbsp;</FONT></TD></TR></TABLE>
</P>
<P align="left">
<TABLE><TR><TD nowrap>
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">New York, New York</FONT><BR>
<FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">January 26, 2009</FONT></TD></TR></TABLE>
</P>

<HR noshade align="center" width="100%" size=2>


</BODY>

</HTML>

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