<SEC-DOCUMENT>0000855887-14-000001.txt : 20140128
<SEC-HEADER>0000855887-14-000001.hdr.sgml : 20140128
<ACCEPTANCE-DATETIME>20140128124715
ACCESSION NUMBER:		0000855887-14-000001
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20131130
FILED AS OF DATE:		20140128
DATE AS OF CHANGE:		20140128
EFFECTIVENESS DATE:		20140128

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:		14551747

	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 FORM N-SAR
<TEXT>
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000 I000000 6.1
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001 A000000 DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.
001 B000000 811-5877
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010 C010001 NEW YORK
010 C020001 NY
010 C030001 10166
014 A000001 BNY MELLON CAPITAL MARKETS, LLC
014 B000001 8-35255
014 A000002 CONVERGEX EXECUTION SOLUTIONS, LLC
014 B000002 8-46838
014 A000003 CONVERGEX PRIME SERVICES
014 B000003 8-67289
014 A000004 EZE CASTLE TRANSACTION SERVICES LLC
014 B000004 8-66577
014 A000005 G-TRADE SERVICES LLC
014 B000005 8-67304
014 A000006 HEDGEMARK SECURITIES LLC
014 B000006 8-69106
014 A000007 MBSC SECURITIES CORPORATION
014 B000007 8-13801
014 A000008 PERSHING ADVISOR SOLUTIONS LLC
014 B000008 8-47425
014 A000009 PERSHING LLC
014 B000009 8-17574
014 A000010 WESTMINSTER RESEARCH ASSOCIATES LLC
014 B000010 8-28900
018  000000 Y
019 A000000 Y
019 B000000  141
019 C000000 DREYFUSFAM
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022 A000001 J.P. MORGAN SECURITIES INC.
022 B000001 13-3299429
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022 A000002 WELLS FARGO & CO.
022 B000002 41-0449260
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022 A000003 BANK OF AMERICA NA
022 B000003 94-1687665
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022 A000004 BARCLAYS CAPITAL INC.
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022 A000005 CITIGROUP INC.
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022 A000006 JEFFERIES & COMPANY, INC.
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022 A000007 SEATTLE NORTHWEST SECURITIES CORPORATION
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022 A000008 JANNEY MONTGOMERY SCOTT LLC
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SIGNATURE   JOHN B. HAMMALIAN
TITLE       ASSISTANT SECRETARY

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>eyconsent777nsar_jan2014.htm
<DESCRIPTION>ACCOUNTANT'S REPORT ON INTERNAL CONTROL
<TEXT>

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   <TITLE>eyconsent777nsar_jan2014.htm - Generated by SEC Publisher for SEC Filing</TITLE>
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<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">Report of Independent Registered Public Accounting Firm</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">To the Shareholders and Board of Directors of </FONT></P>

<P style="MARGIN: 0in 0in 0pt 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">&nbsp; &nbsp;Dreyfus Strategic Municipal Bond Fund, Inc.</FONT></P>

<P style="MARGIN: 0in 0in 0pt 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">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, 2013, 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.&nbsp; </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">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="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">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: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">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="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">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, 2013.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">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: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt 4in"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=eyinterstate>/s/ ERNST &amp; YOUNG LLP</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt 4in"><FONT style="FONT-SIZE: 9pt" lang=EN-US face=eyinterstate></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">New York, New York</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="eyinterstate light">January 27, 2014</FONT></P></DIV>

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