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<SEC-DOCUMENT>0000855887-11-000002.txt : 20110128
<SEC-HEADER>0000855887-11-000002.hdr.sgml : 20110128
<ACCEPTANCE-DATETIME>20110128164452
ACCESSION NUMBER:		0000855887-11-000002
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20101130
FILED AS OF DATE:		20110128
DATE AS OF CHANGE:		20110128
EFFECTIVENESS DATE:		20110128

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:		11556398

	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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001 A000000 DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.
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022 A000001 BANK OF AMERICA NA
022 B000001 94-1687665
022 C000001     50100
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022 A000002 J.P. MORGAN SECURITIES INC.
022 B000002 13-3299429
022 C000002     47517
022 D000002     33257
022 A000003 BARCLAYS CAPITAL INC.
022 B000003 06-1031656
022 C000003     36015
022 D000003      2997
022 A000004 CITIGROUP INC.
022 B000004 52-1568099
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022 C000004     22972
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022 A000005 MORGAN STANLEY
022 B000005 36-3145972
022 C000005     13381
022 D000005      5420
022 A000006 FMS BONDS, INC.
022 B000006 59-1842344
022 C000006         0
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022 A000007 D.A. DAVIDSON & CO.
022 B000007 81-0139474
022 C000007      8835
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022 A000008 RBC CAPITAL MARKETS CORP.
022 B000008 41-1228350
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022 A000009 WEDBUSH MORGAN SECURITIES INC.
022 B000009 95-2495390
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SIGNATURE   JOHN B. HAMMALIAN
TITLE       ASSISTANT SECRETARY

</TEXT>
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<FILENAME>eyconsent-777.htm
<DESCRIPTION>E&Y CONSNENT
<TEXT>

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   <TITLE>eyconsent-777.htm - Generated by SEC Publisher for SEC Filing</TITLE>
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<a name="_bclHeader1"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman,serif" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>





</DIV>
<div style="page:WordSection1;"><p style="margin:0in;margin-bottom:.0001pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="EYInterstate Light" lang=EN-US style="font-size:13.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">Report of Independent
Registered Public Accounting Firm</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">To
the Shareholders and Board of Directors of </font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:0pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&#160; &#160;Dreyfus Strategic Municipal Bond Fund,
Inc.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:0pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">In planning and performing our audit of the
financial statements of Dreyfus Strategic Municipal Bond Fund, Inc. (the
&#8220;Company&#8221;) as of and for the year ended November 30, 2010, in accordance with
the standards of the Public Company Accounting Oversight Board (United States),
we considered the Company&#8217;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&#8217;s internal
control over financial reporting. Accordingly, we express no such opinion.&#160; </font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">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&#8217;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&#8217;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&#8217;s assets that could have a material effect on the financial
statements.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">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="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">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&#8217;s annual or interim financial
statements will not be prevented or detected on a timely basis. </font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">Our consideration of the Company&#8217;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&#8217;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, 2010.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">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="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:4.0in;text-align:justify;"><b><font face=EYInterstate lang=EN-US style="font-size:9.0pt;">ERNST &amp; YOUNG LLP</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:4.0in;text-align:justify;"><font face=EYInterstate lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">New
York, New York</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="EYInterstate Light" lang=EN-US style="font-size:9.0pt;">January
28, 2011</font></p>

</div>


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