May 3, 2004

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Filing – Rule 497(j)

Re: The Dreyfus Fund Incorporated

   CIK No. 030146

   1940 Act File No. 811-0523

Dear Sir/Madam:

     Pursuant to Rule 497(j) under the Securities Act of 1933, this is to certify that the form of Prospectus and Statement of Additional Information that would have been filed under paragraph (b) or (c) of this section does not differ from that contained in the most recent amendment, Post Effective Amendment No. 151 to the Registration Statement, electronically filed with the Securities and Exchange Commission on April 28, 2004.

Please address any comments or questions to the undersigned at (212) 922-6832.

Very truly yours,

/s/ Florence Bryan

Florence Bryan

Paralegal