<SEC-DOCUMENT>0000855887-15-000001.txt : 20150128
<SEC-HEADER>0000855887-15-000001.hdr.sgml : 20150128
<ACCEPTANCE-DATETIME>20150128170418
ACCESSION NUMBER:		0000855887-15-000001
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20141130
FILED AS OF DATE:		20150128
DATE AS OF CHANGE:		20150128
EFFECTIVENESS DATE:		20150128

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:		15555600

	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>FORM N-SAR
<TEXT>
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001 A000000 DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.
001 B000000 811-5877
001 C000000 2129228023
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
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012 A000001 DREYFUS TRANSFER, INC.
012 B000001 84-06102
012 C010001 NEW YORK
012 C020001 NY
012 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 LLC
014 B000003 8-67289
014 A000004 G-TRADE SERVICES LLC
014 B000004 8-67304
014 A000005 HEDGEMARK SECURITIES LLC
014 B000005 8-69106
014 A000006 LIQUIDPOINT, LLC
014 B000006 8-51850
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  146
019 C000000 DREYFUSFAM
<PAGE>      PAGE  2
022 A000001 SUNTRUST ROBINSON HUMPHREY, INC.
022 B000001 62-0871146
022 C000001     23000
022 D000001     23000
022 A000002 J.P. MORGAN SECURITIES LLC
022 B000002 13-3299429
022 C000002     13164
022 D000002      9100
022 A000003 GOLDMAN, SACHS & CO.
022 B000003 13-5108880
022 C000003     16586
022 D000003      5568
022 A000004 CITIGROUP INC.
022 B000004 52-1568099
022 C000004      4619
022 D000004     10829
022 A000005 MORGAN STANLEY
022 B000005 36-3145972
022 C000005      2280
022 D000005      8545
022 A000006 PIPER JAFFRAY & CO.
022 B000006 41-0953246
022 C000006      3002
022 D000006      2424
022 A000007 WELLS FARGO & CO.
022 B000007 41-0449260
022 C000007      3990
022 D000007      1000
022 A000008 ROBERT W. BAIRD & CO. INCORPORATED
022 B000008 39-6037917
022 C000008      2500
022 D000008         0
022 A000009 BARCLAYS CAPITAL INC.
022 B000009 06-1031656
022 C000009         0
022 D000009      2333
022 A000010 OPPENHEIMER & CO. INC.
022 B000010 13-5657518
022 C000010         0
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023 C000000      70144
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SIGNATURE   JOHN B. HAMMALIAN
TITLE       VP & ASST. SECRETARY

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>acctreport-777.htm
<DESCRIPTION>ACCOUNTANT'S REPORT ON INTERNAL CONTROL
<TEXT>

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


</DIV>
<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 color=red face="eyinterstate light" lang=EN-US style="font-size:14.0pt;">&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, 2014, 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, 2014.</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;"><font face=eyinterstate lang=EN-US style="font-size:9.0pt;">/s/ ERNST &amp; YOUNG LLP</font></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, 2015</font></p>



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