UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM 24F-2
Annual Notice of Securities Sold
Pursuant to Rule 24f-2

Read instructions at end of Form before preparing Form. Please print or type.

1. Name and address of issuer:

The Dreyfus Fund Incorporated 

200 Park Avenue 

New York, NY 10166 

2.      The name of each series or class of securities for which this Form is filed (If the form is being filed for all series and classes of securities of the issuer, check the box but do not list series or classes): [ X ]

3.      Investment Company Act File Number: 811-0523 Securities Act File Number: 2-9455

4(a).	Last day of fiscal year for which this notice is filed:
	December 31, 2006
4(b).	[ ] Check box if this Form is being filed late (i.e. more than 90 calendar days after
	the end of the issuer’s fiscal year). (See Instruction A.2)
Note:	If the Form is being filed late, interest must be paid on the registration fee due.
4(c).	[ ] Check box if this is the last time the issuer will be filing this Form.
5.	Calculation of registration fee:

6.

If the response to item 5(i) was determined by deducting an amount of securities that were registered under the Securities Act of 1933 pursuant to rule 24e-2 in effect before October 11, 1997, then report the amount of securities (number of shares or other units) deducted here: -0-. If there is a number of shares or other units that were registered pursuant to rule 24e-2 remaining unsold at the end of the fiscal year for which this form is filed that are available for use by the issuer in future fiscal years, then state that number here: -0-.

7.

Interest due -- if this Form is being filed more than 90 days after the end of the issuer’s fiscal year (See Instruction D):

8.      Total of the amount of the registration fee due plus any interest due [line 5(viii) plus line 7]:

9.      Date the registration fee and interest payment was sent to the Commission’s lockbox depository:

Method of Delivery:
[	X	]	Wire Transfer
[		]	Mail or other means

SIGNATURES

This report has been signed below by the following person on behalf of the issuer and in the capacity and on the date indicated.

By (Signature and Title)*	/s/Robert R. Mullery
	Robert R. Mullery
	Vice President and Assistant Secretary
Date: February 26, 2007

* Please print the name and title of the signing officer below the signature.