EX-99.77Q1 OTHR EXHB

DRYDEN CALIFORNIA MUNICIPAL FUND
(formerly known as Prudential California Municipal Fund)
Three Gateway Center
100 Mulberry Street
Newark, New Jersey 07102


					October 25, 2004





Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:	Dryden California Municipal Fund (the "Fund")
	(formerly known as Prudential California Municipal Fund)
            File No.:  811-4024


Ladies and Gentlemen:
Please find enclosed the following items: (1) the Annual Report on Form N-
SAR for the Fund for the fiscal year ended August 25, 2004 and (2) such
other information required to be included as an exhibit. The Form N-SAR was
filed using the EDGAR.

                                        Very truly yours,


                                      /s/Deborah A. Docs
                                         Deborah A. Docs
                                               Secretary



Enclosures


This report is signed on behalf of the Registrant in the City of
Newark and State of New Jersey on the 25th day of October, 2004.




DRYDEN CALIFORNIA MUNICIPAL FUND
(formerly known as Prudential California Municipal Fund)






Witness:/s/Deborah A. Docs				By:/s/Grace C. Torres
               Deborah A. Docs				 Grace C. Torres
               Secretary					 Treasurer and Principal
             Financialand Accounting
             Officer



T:\CLUSTER 3\N-SAR\CMF\CMF-10-04.LTR.doc

EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm


The Board of Trustees and Shareholders of
Dryden California Municipal Fund - California Money Market Series:


In planning and performing our audit of the financial statements of the
Dryden California Municipal Fund - California Money Market Series (the
"Fund") for the fiscal year ended August 25, 2004, we considered its
internal control, including control activities for safeguarding securities,
in order to determine our auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply with the requirements
of Form N-SAR, not to provide assurance on internal control.

The management of the Fund is responsible for establishing and maintaining
internal control.  In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and
related costs of controls.  Generally, controls that are relevant to an
audit pertain to the entity's objective of preparing financial statements
for external purposes that are fairly presented in conformity with U.S.
generally accepted accounting principles. Those controls include the
safeguarding of assets against unauthorized acquisition, use, or
disposition.

Because of inherent limitations in internal control, error or fraud may
occur and not be detected.  Also, projection of any evaluation of internal
control to future periods is subject to the risk that it may become
inadequate because of changes in conditions or that the effectiveness of
the design and operation may deteriorate.

Our consideration of internal control would not necessarily disclose all
matters in internal control that might be material weaknesses under
standards of the Public Company Accounting Oversight Board (United States).
A material weakness is a condition in which the design or operation of one
or more of the internal control components does not reduce to a relatively
low level the risk that misstatements caused by error or fraud in amounts
that would be material in relation to the financial statements being
audited may occur and not be detected within a timely period by employees
in the normal course of performing their assigned functions.  However, we
noted no matters involving internal control and its operation, including
controls for safeguarding securities, which we consider to be material
weaknesses as defined above as of August 25, 2004.

This report is intended solely for the information and use of management
and the Board of Trustees of the Fund and the Securities and Exchange
Commission and is not intended to be and should not be used by anyone other
than these specified parties.



KPMG LLP
October 20, 2004

EX-99.77C VOTES

For the six month period ended (a) April 30, 2004
File number: 811-4024

	SUB-ITEM 77C
	Submission of Matters to a Vote of Security Holders

California Series

            A Special Meeting of Shareholders was held on July 17, 2003, and
adjourned to August 21, 2003 and further adjourned to September 12, 2003,
October 10, 2003, November 7, 2003, November 21, 2003 and December 5, 2003.
 At such meetings the following proposal was submitted to shareholders for
approval:


5)	To approve amendments to the Company's Declaration of Trust.
	Not approved.



For the six month period ended (a) April 30, 2004
File number: 811-4024

	SUB-ITEM 77C
	Submission of Matters to a Vote of Security Holders

California Income Series

            A Special Meeting of Shareholders was held on July 17, 2003, and
adjourned to August 21, 2003 and further adjourned to September 12, 2003,
October 10, 2003, November 7, 2003, November 21, 2003 and December 5, 2003.
 At such meetings the following proposal was submitted to shareholders for
approval:


5)	To approve amendments to the Company's Declaration of Trust.
	Not approved.


For the six month period ended (a) April 30, 2004
File number: 811-4024

	SUB-ITEM 77C
	Submission of Matters to a Vote of Security Holders

California Money Market Series

            A Special Meeting of Shareholders was held on July 17, 2003, and
adjourned to August 21, 2003 and further adjourned to September 12, 2003,
October 10, 2003, November 7, 2003, November 21, 2003, December 5, 2003 and
January 6, 2004.  At such meetings the following proposals were submitted
to shareholders for approval:


2)	To Permit the Manager to Enter into, or make material
changes to, Subadvisory Agreements without shareholder
approval.
		Not approved.

4a)	To approve changes to fundamental investment restrictions or
policies, relating to: fund diversification.
		Not approved.

4b)	To approve changes to fundamental investment restrictions or
policies, relating to: issuing senior securities, borrowing
money or pledging assets.
		Not approved.

4c)	To approve changes to fundamental investment restrictions or
policies, relating to: buying and selling real estate.
		Not approved.

4d)	To approve changes to fundamental investment restrictions or
policies, relating to: buying and selling commodities and
commodity contracts.
		Not approved.

4f)	To approve changes to fundamental investment restrictions or
policies, relating to:  making loans.
		Not approved.

4g)	To approve changes to fundamental investment restrictions or
policies, relating to:  other investment restrictions,
including investing in securities of other investment
companies.
		Not approved.



5)	To approve amendments to the Company's Declaration of Trust.
		Not approved.