<SEC-DOCUMENT>0000855887-18-000001.txt : 20180126
<SEC-HEADER>0000855887-18-000001.hdr.sgml : 20180126
<ACCEPTANCE-DATETIME>20180126145149
ACCESSION NUMBER:		0000855887-18-000001
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20171130
FILED AS OF DATE:		20180126
DATE AS OF CHANGE:		20180126
EFFECTIVENESS DATE:		20180126

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:		18551416

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226400

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>ANSWER.FIL
<DESCRIPTION>ANNUAL NSAR
<TEXT>
<PAGE>      PAGE  1
000 B000000 11/30/2017
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 811-05877
001 C000000 4122364172
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
014 A000001 AMHERST PIERPONT SECURITIES LLC
014 B000001 8-68282
014 A000002 BNY MELLON CAPITAL MARKETS, LLC
014 B000002 8-35255
014 A000003 HEDGEMARK SECURITIES, LLC
014 B000003 8-69106
014 A000004 MBSC SECURITIES CORPORATION
014 B000004 8-13801
014 A000005 PERSHING ADVISOR SOLUTIONS LLC
014 B000005 8-47425
014 A000006 PERSHING LLC
014 B000006 8-17574
014 A000007 WESTMINSTER RESEARCH ASSOCIATES LLC
014 B000007 8-28900
018  000000 Y
019 A000000 Y
019 B000000  127
019 C000000 DREYFUSFAM
022 A000001 CITIGROUP INC.
022 B000001 52-1568099
022 C000001      9076
022 D000001     12374
022 A000002 BANK OF AMERICA NA
022 B000002 94-1687665
022 C000002     15873
022 D000002      2209
022 A000003 BARCLAYS CAPITAL INC.
022 B000003 06-1031656
022 C000003         0
<PAGE>      PAGE  2
022 D000003      9550
022 A000004 JEFFERIES LLC
022 B000004 95-2622900
022 C000004      5844
022 D000004      3624
022 A000005 B.C. ZIEGLER & COMPANY
022 B000005 39-0727640
022 C000005      5609
022 D000005       350
022 A000006 J.P. MORGAN SECURITIES LLC
022 B000006 13-3299429
022 C000006      5774
022 D000006         0
022 A000007 WELLS FARGO & CO.
022 B000007 41-0449260
022 C000007      5436
022 D000007         0
022 A000008 BB & T CORP
022 B000008 56-0939887
022 C000008         0
022 D000008      5141
022 A000009 US BANK NATIONAL ASSOCIATION
022 B000009 31-0841368
022 C000009      3000
022 D000009      2000
022 A000010 STIFEL, NICOLAUS & CO, INC
022 B000010 43-0538770
022 C000010      4900
022 D000010         0
023 C000000      67958
023 D000000      43019
062 A000000 Y
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   0.2
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 148.0
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000 17.6
<PAGE>      PAGE  3
064 A000000 Y
064 B000000 N
071 A000000     65059
071 B000000     55574
071 C000000    496187
071 D000000   12
072 A000000 12
072 B000000    29501
072 C000000        0
072 D000000        0
072 E000000        0
072 F000000     2527
072 G000000     1263
072 H000000        0
072 I000000        9
072 J000000        0
072 K000000        0
072 L000000       26
072 M000000       67
072 N000000       56
072 O000000        0
072 P000000     1456
072 Q000000        0
072 R000000       71
072 S000000       43
072 T000000        0
072 U000000        0
072 V000000       41
072 W000000      233
072 X000000     5792
072 Y000000      505
072 Z000000    24214
072AA000000     2566
072BB000000     1572
072CC010000     5677
072CC020000        0
072DD010000    24520
072DD020000        0
072EE000000        0
073 A010000   0.4980
073 A020000   0.0000
073 B000000   0.0000
073 C000000   0.0000
074 A000000     1164
074 B000000        0
074 C000000     1000
074 D000000   605468
074 E000000        0
074 F000000        0
074 G000000        0
074 H000000        0
<PAGE>      PAGE  4
074 I000000        0
074 J000000        0
074 K000000        0
074 L000000     9139
074 M000000        9
074 N000000   616780
074 O000000     4051
074 P000000      275
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000        0
074 R040000   110359
074 S000000    93000
074 T000000   409095
074 U010000    49337
074 U020000        0
074 V010000     8.29
074 V020000     0.00
074 W000000   0.0000
074 X000000     1031
074 Y000000        0
075 A000000        0
075 B000000   412348
076  000000     8.40
077 A000000 Y
077 B000000 Y
080 A000000 NAT'L UNION FIRE INS. CO. OF PITTSBURGH, PA
080 B000000 FEDERAL INSURANCE CO.
080 C000000   100000
081 A000000 Y
081 B000000 150
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   SARAH KELLEHER
TITLE       VP & ASST SECRETARY

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>acctltter1252018.htm
<DESCRIPTION>ACCOUNTANT'S REPORT ON INTERNAL CONTROL
<TEXT>

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<HEAD>
   <TITLE>acctltter1252018.htm - Generated by SEC Publisher for SEC Filing</TITLE>
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<BODY bgcolor="#ffffff">
<a name="page_1"></a><a name="_bclPageBorder1"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<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, 2017, 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, 2017.</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 light" 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
25, 2018</font></p>




</DIV>
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