CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the captions "Financial Highlights" and "Counsel and Independent Registered Public Accounting Firm" and to the use of our report dated May 2, 2005, which is incorporated by reference, in this Registration Statement (Form N-1A Nos. 2-95595 and 811-4216) of Dreyfus California Tax Exempt Money Market Fund.

ERNST & YOUNG LLP 

New York, New York 

July 25, 2005