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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000855887-10-000001.txt : 20100129
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<ACCEPTANCE-DATETIME>20100129144234
ACCESSION NUMBER:		0000855887-10-000001
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20091130
FILED AS OF DATE:		20100129
DATE AS OF CHANGE:		20100129
EFFECTIVENESS DATE:		20100129

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:		10557697

	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>
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001 A000000 DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.
001 B000000 811-5877
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014 B000001 8-46838
014 A000002 BNY MELLON CAPITAL MARKETS, LLC
014 B000002 8-35255
014 A000003 BNY MELLON SECURITIES LLC
014 B000003 8-51710
014 A000004 DHF SERVICES LLC
014 B000004 8-67211
014 A000005 EZE CASTLE TRANSACTION SERVICES LLC
014 B000005 8-66577
014 A000006 G-TRADE SERVICES, LLC
014 B000006 8-67304
014 A000007 LIQUIDPOINT LLC
014 B000007 8-51850
014 A000008 MBSC SECURITIES CORPORATION
014 B000008 8-13801
014 A000009 PERSHING ADVISOR SOLUTIONS LLC
014 B000009 8-47425
014 A000010 PERSHING LLC
014 B000010 8-17574
014 A000011 WESTMINSTER RESEARCH ASSOCIATES LLC
014 B000011 8-28900
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022 A000001 J.P.MORGAN SECURITIES INC.
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022 A000002 BARCLAYS CAPITAL INC.
022 B000002 06-1031656
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022 A000003 MERRILL LYNCH & CO. INC.
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022 A000004 WACHOVIA SECURITIES, LLC
022 B000004 34-1542819
022 C000004     14600
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022 A000005 CITIGROUP GLOBAL MARKETS INC.
022 B000005 11-2418191
022 C000005     22036
022 D000005     11436
022 A000006 BANC OF AMERICA SECURITIES LLC
022 B000006 56-2058405
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022 D000006     16880
022 A000007 MORGAN STANLEY
022 B000007 36-3145972
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022 A000008 D.A. DAVIDSON & CO.
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022 A000009 GOLDMAN, SACHS & CO.
022 B000009 13-5108880
022 C000009     19884
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022 A000010 SAMUEL A. RAMIREZ & CO., INC.
022 B000010 13-2695511
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<PAGE>      PAGE  6
SIGNATURE   JOHN B. HAMMALIAN
TITLE       ASSISTANT SECRETARY

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<DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<P style="text-align: center;"> <FONT size=2 face="Arial Narrow,Arial,Helvetica,sans-serif">Report of Independent Registered Public Accounting Firm</FONT></P>
<P style="text-align: left;"> <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></P>
<P style="text-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, 2009, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Company&#146;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&#146;s internal control over financial reporting. Accordingly, we express no such opinion.</FONT></P>
<P style="text-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 preparatio
n 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 style="text-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 style="text-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 style="text-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 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 over safeguarding securities, that we consider to be a material weakness as defined above as of November 30, 2009.</FONT></P>
<P style="text-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 style="text-align: center;"> <B><FONT size=2 face="Corbel-Bold,Arial,Helvetica,sans-serif">ERNST &amp; YOUNG LLP</FONT></B></P>
<P style="text-align: left;"> <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 27, 2010</FONT></P>
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